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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,216
Full Text Papers: 393,599
Authors: 226,660
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  Last 12 months:
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Last 12 months: 11,175,670
Last 30 days: 1,053,335

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  Footnotes:
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Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,290,222 Total downloads
Showing Papers 4,021 - 4,070 of 13,018
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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 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

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 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

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 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Accounting Profession and Web Assurance Service
Mohamed M. El-Dyasty
Mansoura University
Date Posted: January 09, 2004
Working Paper Series
336 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

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
336 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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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