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226,660
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5,290,222 Total downloads
Showing Papers 4,021 - 4,070 of 13,018
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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
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
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
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
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
341 downloads
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
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
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
Does Enhanced Disaggregation and Cohesive Classification of Financial Information Help Credit Analysts Identify Firms’ Operating Structures?
Johnson School Research Paper Series No. 14-2011
Robert J. Bloomfield ,
Frank D. Hodge ,
Patrick E. Hopkins and
Kristina M. Rennekamp
Cornell University - Samuel Curtis Johnson Graduate School of Management
,
University of Washington - Michael G. Foster School of Business
,
Indiana University
and
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 29, 2010
Last Revised: March 27, 2011
Working Paper Series
340 downloads
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
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
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
A Comparison of Forensic Accounting Corporations in the United States
Journal of Accounting, Ethics & Public Policy, Vol. 12, No. 3, 2011
Wm. Dennis Huber
Capella University
Date Posted: March 28, 2012
Accepted Paper Series
339 downloads
Conflicting Transfer Pricing Incentives and the Role of Coordination
Tuck School of Business Working Paper No. 2010-74
Jennifer L. Blouin ,
Leslie A. Robinson and
Jeri K. Seidman
University of Pennsylvania - Accounting Department
,
Dartmouth College - Tuck School of Business
and
University of Texas at Austin - McCombs School of Business
Date Posted: May 17, 2010
Last Revised: December 21, 2012
Working Paper Series
339 downloads
Earnings Dispersion and Aggregate Stock Returns
Bjorn N. Jorgensen ,
Jing Li
and
Gil Sadka
University of Colorado at Boulder
,
Carnegie Mellon University - David A. Tepper School of Business
and
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: January 09, 2009
Last Revised: August 24, 2011
Working Paper Series
339 downloads
Hedging and Taking Risk: On the Role of Derivatives and Stock Options
Investment Research & Analysis Journal, Vol. 1, No. 2, Fall 2006
Mikiharu Noma
Hitotsubashi University - Graduate School of International Corporate Strategy
Date Posted: April 04, 2007
Accepted Paper Series
339 downloads
Quality of Financial Information and Liquidity
Review of Financial Economics, Vol. 20, No. 2, p. 49, May 2011
Katsiaryna Salavei Bardos
Fairfield University - Department of Finance
Date Posted: January 13, 2011
Last Revised: October 06, 2011
Accepted Paper Series
339 downloads
Regulatory Commitment to Auditing: The Impact of Sarbanes-Oxley on Pay-Performance Sensitivity and Managerial Effort
Hui Chen
,
Debra C. Jeter and
Ya-wen Yang
University of Colorado at Boulder
,
Vanderbilt University - Accounting
and
Wake Forest University
Date Posted: November 13, 2006
Working Paper Series
339 downloads
Teaching the Introductory Accounting Course: Student Perceptions and Expectations
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Geoff Tickell and
Tiong Kiong Lim
Monash University - Department of Accounting and Finance
and
University of South Australia - International Graduate School of Management
Date Posted: April 05, 2004
Working Paper Series
339 downloads
Using Earnings Announcement Returns as Evidence of Mispricing: The Importance of Information Flow
Dennis J. Chambers ,
Ross Jennings and
Robert B. Thompson
Kennesaw State University
,
University of Texas at Austin - Department of Accounting
and
American University
Date Posted: June 23, 2004
Working Paper Series
339 downloads
Valuation of Tax Expense
Jacob K. Thomas and
Frank Zhang
Yale School of Management
and
Yale School of Management
Date Posted: August 30, 2009
Last Revised: June 27, 2012
Working Paper Series
339 downloads
Analyst Following and Forecast Accuracy After Mandated IFRS Adoptions
Journal of Accounting Research, Forthcoming
Hongping Tan
and
Shiheng Wang
University of Waterloo
and
The Hong Kong University of Science and Technology
Date Posted: June 21, 2011
Accepted Paper Series
338 downloads
Can Analysts Help to Predict Stock Returns? Implied Cost of Capital and Value-to-Price Ratio in International Capital Markets
Florian Esterer
and
David Schröder
MainFirst Schweiz AG
and
University of London - Birkbeck College
Date Posted: June 18, 2008
Last Revised: May 14, 2011
Working Paper Series
338 downloads
Some Directions for Management Accounting Research in Romania
Journal of Accounting and Management Information Systems, Supplement, pp. 300-399, 2006
Catalin Nicolae Albu
and
Nadia Albu
Bucharest University of Economic Studies
and
Bucharest Academy of Economic Studies
Date Posted: February 25, 2008
Accepted Paper Series
338 downloads
The Impact of Ethical Leadership and the Internal Audit Function on Financial Reporting Decisions
Barbara Arel
,
Cathy Beaudoin
and
Anna Cianci
University of Vermont
,
University of Vermont
and
Wake Forest University
Date Posted: February 07, 2011
Last Revised: October 15, 2011
Working Paper Series
338 downloads
The Origins of Limited Liability in Great Britain, The First 'Panic', and their Implications for Limited Liability and Corporate Governance Today
Paul A. Barnes
Nottingham Trent University
Date Posted: January 15, 2004
Working Paper Series
338 downloads
The Relationship Between Bank Efficiency and Stock Returns: Evidence from Asia and Latin America
University of Bath, School of Management, Working Paper No. 2008.10
Christos Ioannidis ,
Philip Molyneux
and
Fotios Pasiouras
University of Bath-Department of Economics
,
Bangor University, Bangor Business School
and
University of Surrey - Surrey Business School
Date Posted: January 10, 2009
Working Paper Series
338 downloads
Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows Versus Future Earnings: Evidence on the Trade-Off Between Relevance and Reliability
Contemporary Accounting Research, Forthcoming
Sati P. Bandyopadhyay ,
Changling Chen ,
Alan Guoming Huang and
Ranjini Jha
University of Waterloo
,
University of Waterloo - School of Accounting and Finance
,
University of Waterloo
and
University of Waterloo - School of Accounting and Finance
Date Posted: January 12, 2008
Last Revised: February 14, 2010
Working Paper Series
337 downloads
Detection and Severity Classifications of Sarbanes-Oxley Section 404 Internal Control Deficiencies
Forthcoming in The Accounting Review
Jean C. Bedard and
Lynford E. Graham
Bentley University - Department of Accountancy
and
affiliation not provided to SSRN
Date Posted: February 20, 2009
Last Revised: November 04, 2010
Accepted Paper Series
337 downloads
Does Functional Experience Impair the 'Balance' in Balanced Scorecards?
M. Elizabeth Haywood-Sullivan
and
Nathan V. Stuart
affiliation not provided to SSRN
and
University of Wisconsin Oshkosh
Date Posted: September 17, 2007
Working Paper Series
337 downloads
Former Audit Firm Personnel as CFOs: Effect on Earnings Management
Jagan Krishnan and
Thomas D. Dowdell Jr.
Temple University - Department of Accounting
and
North Dakota State University
Date Posted: January 15, 2004
Working Paper Series
337 downloads
Information Diffusion and the Boundary of Market Efficiency: Empirical Evidence from Earnings Announcements
AAA 2005 FARS Meeting Paper
Hai Lu
University of Toronto - Rotman School of Management
Date Posted: September 14, 2004
Working Paper Series
337 downloads
Market Discipline and the Use of Stock Market Data to Predict Bank Financial Distress
Amine Tarazi
,
Philippe Rous
and
Isabelle Distinguin
Universite de Limoges, LAPE
,
University of Limoges
and
Université de Limoges, LAPE
Date Posted: April 21, 2005
Working Paper Series
337 downloads
Politics of Accounting Standards Setting
Accounting Review, Vol. 64, No. 1, pp. 187-188, 1989
Ehsan H. Feroz
University of Washington - Tacoma-Milgard School of Business
Date Posted: July 26, 2008
Last Revised: June 18, 2009
Accepted Paper Series
337 downloads
The Context of the Possible IFRS for SMEs Implementation in Romania: An Exploratory Study
Accounting and Management Information Systems, Vol. 9, No. 1, pp. 45-71, 2010
Catalin Nicolae Albu
,
Nadia Albu
and
Szilveszter Fekete
Bucharest University of Economic Studies
,
Bucharest Academy of Economic Studies
and
Babes-Bolyai University
Date Posted: February 27, 2011
Accepted Paper Series
337 downloads
The Drive for Quality - the Impact on Accounting in the Wine Industry
Economic Working Paper 251
John Blake ,
Oriol Amat and
Soledad Moya Gutiérrez
affiliation not provided to SSRN
,
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
and
Universitat Pompeu Fabra
Date Posted: April 20, 1998
Working Paper Series
337 downloads
Accounting Discretion: Use or Abuse? Restructuring Charges - 1989-1996
Daniel A. Bens and
Rick Johnston
INSEAD
and
Purdue University - Department of Accounting
Date Posted: May 08, 2007
Working Paper Series
336 downloads
Accounting Profession and Web Assurance Service
Mohamed M. El-Dyasty
Mansoura University
Date Posted: January 09, 2004
Working Paper Series
336 downloads
An Empirical Assessment of the Credibility Premium Associated with Meeting or Beating Both Time-Series Earnings Expectations and Analysts' Forecasts
Nicholas Dopuch ,
Chandra Seethamraju and
Weihong Xu
Washington University in Saint Louis - John M. Olin Business School
,
Mellon Capital Management
and
State University of New York (SUNY) - Accounting & Law
Date Posted: November 22, 2003
Working Paper Series
336 downloads
Audit Committees in Germany - Theoretical Reasoning and Empirical Evidence
Schmalenbach Business Review, Vol. 57, pp. 229-252, July 2005
Annette G. Köhler
Handelshochschule Leipzig (HHL) - Leipzig Graduate School of Management
Date Posted: August 16, 2005
Accepted Paper Series
336 downloads
Competition for Fannie Mae and Freddie Mac?
Regulation, Vol. 27, No. 3, pp. 56-60, Fall 2004
W. Scott Frame and
Lawrence J. White
Federal Reserve Bank of Atlanta
and
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: October 22, 2004
Accepted Paper Series
336 downloads
Disclosure Timeliness, Insider Trading Opportunities and Litigation Consequences
Mary Brooke Billings
New York University
Date Posted: September 06, 2007
Last Revised: April 23, 2008
Working Paper Series
336 downloads
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
336 downloads
Earnings Opacity, Stock Market Wealth Effect and Economic Growth
Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: October 20, 2003
Working Paper Series
336 downloads
Executive Cash Compensation and Corporate Performance During Different Economic Cycles
Zoltan Matolcsy
University of Technology, Sydney
Date Posted: June 14, 1999
Working Paper Series
336 downloads
Institutional Stakeholdings and Better-Informed Traders at Earnings Announcements
Journal of Accounting and Economics, Forthcoming
Ashiq Ali ,
Sandy Klasa
and
Oliver Zhen Li
University of Texas at Dallas - Naveen Jindal School of Management
,
University of Arizona - Department of Finance
and
National University of Singapore
Date Posted: June 03, 2004
Last Revised: July 02, 2008
Working Paper Series
336 downloads
The Information Content of Earnings Announcements in Denmark
University of Aarhus CAF Working Paper No. 177
Carina Sponholtz
University of Aarhus - School of Economics and Management
Date Posted: June 03, 2004
Working Paper Series
336 downloads
The Roles of Organizational Justice and Trust in a Gain-sharing Control System
AAA 2007 Management Accounting Section (MAS) Meeting
Frances A. Kennedy
,
James M. Kohlmeyer III
and
Robert J. Parker
Clemson University - School of Accountancy & Legal Studies
,
East Carolina University - College of Business
and
University of New Orleans - Department of Accounting
Date Posted: July 28, 2006
Working Paper Series
336 downloads
Accounting for Crises
Venky Nagar and
Gwen Yu
University of Michigan - Stephen M. Ross School of Business
and
Harvard Business School
Date Posted: July 16, 2008
Last Revised: August 09, 2012
Working Paper Series
335 downloads
Analysts' Forecasts of Japanese Firms' Earnings: Additional Evidence
Huong N. Higgins
Worcester Polytechnic Institute - School of Business
Date Posted: April 22, 2002
Working Paper Series
335 downloads
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