Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
Papers Received in
  Last 12 months: 		68,988

Paper Downloads:
To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

CiteReader:  What's this?
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
5,293,682 Total downloads
Showing Papers 4,041 - 4,090 of 13,024
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper Do Succeeding Auditors to Arthur Andersen After the Financial Scandals Reports More Conservatively?
Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: April 21, 2005
Working Paper Series
213 downloads

Incl. Electronic Paper Do Supplementary Sales Forecasts Increase the Credibility of Financial Analysts’ Earnings Forecasts?
Accounting Review, Forthcoming
 Edmund C. Keung
National University of Singapore (NUS), Business School
Date Posted: July 12, 2010
Accepted Paper Series
123 downloads

Incl. Electronic Paper Do Takeover Defenses Impair Equity Investors’ Perception of ‘Higher Quality’ Earnings?
 Lee-Seok Hwang and Woo-Jong Lee
Seoul National University - College of Business Administration and The Hong Kong Polytechnic University
Date Posted: March 23, 2010
Working Paper Series
139 downloads

Incl. Electronic Paper Do Temporary Increases in Information Asymmetry Affect the Cost of Equity?
 Shai Levi and Xiao-Jun Zhang
Tel Aviv University and University of California, Berkeley
Date Posted: May 08, 2008
Last Revised: February 13, 2013
Working Paper Series
455 downloads

Incl. Electronic Paper Do the Benefits of Reducing Accounting Complexity Persist in Markets Prone to Bubble?
 Jessen L. Hobson
University of Illinois at Urbana-Champaign
Date Posted: September 14, 2010
Last Revised: September 27, 2010
Working Paper Series
191 downloads

Incl. Electronic Paper Do the Merits Matter More After Securities Litigation Reform? Evidence from Restatements, Earnings Forecasts, and Insider Trading
 Marilyn F. Johnson , Karen K. Nelson and Adam C. Pritchard
Michigan State University - Department of Accounting & Information Systems , Rice University - Jones Graduate School of Business and University of Michigan Law School
Date Posted: September 10, 2004
Working Paper Series
151 downloads

Incl. Electronic Paper Do the RIM (Residual Income Model), EVA(R) and DCF (Discounted Cash Flow) Really Match?
Working Paper No. 25
 Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: March 17, 2003
Working Paper Series
5719 downloads

Incl. Electronic Paper Do the Rim (Residual Income Model), Eva(R) and Dcf (Discounted Cash Flow) Really Match? (Coinciden Eva(R) Y Utilidad Economica (Ue) Con Los Metodos De Flujo De Caja Descontado En Valoracion De Empresas?) (Spanish Version)
"¿Coinciden EVA y Utilidad Económica (UE) con los métodos de flujo de caja descontado en valoración de empresas?". Bogotá: Poliantea, No. 1, mayo, 2004. pp. 89 – 108.,
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: August 06, 2003
Last Revised: November 12, 2012
Accepted Paper Series
2172 downloads

Incl. Electronic Paper Do the Use of Proceeds Disclosure and Bank Characteristics Affect Bank Underwriters’ Certification Roles?
Journal of Business Finance & Accounting, Forthcoming
 Katsushi Suzuki and Kazuo Yamada
Kobe University - Graduate School of Business Administration and Ritsumeikan University - College of Business Administration
Date Posted: June 04, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper Do Transient Institutions Overreact to Small Negative Earnings Surprises?
 Gang Hu , Bin Ke and Yong Yu
Babson College, Finance Division , Nanyang Technological University and University of Texas at Austin
Date Posted: October 27, 2009
Working Paper Series
109 downloads

Do Venture Capitalists Constrain or Encourage Earnings Management in Initial Public Offerings
 Suzanne G. Morsfield and Christine E.L. Tan
affiliation not provided to SSRN and City University of New York - Baruch College
Date Posted: May 23, 2003
Working Paper Series

Incl. Electronic Paper Do Venture Capitalists Influence the Decision to Manage Earnings in Initial Public Offerings?
Accounting Review, Forthcoming
 Christine E.L. Tan and Suzanne G. Morsfield
City University of New York - Baruch College and affiliation not provided to SSRN
Date Posted: May 24, 2006
Accepted Paper Series
381 downloads

Incl. Electronic Paper Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Walter G. Blacconiere , James R. Frederickson , Marilyn F. Johnson and Melissa Fay Lewis
Indiana University Bloomington - Department of Accounting , Melbourne Business School , Michigan State University - Department of Accounting & Information Systems and University of Utah
Date Posted: September 06, 2009
Last Revised: October 06, 2010
Working Paper Series
261 downloads

Incl. Electronic Paper Do Voting Rights Matter?: Evidence from the Adoption of Equity-based Compensation Plans
MIT Sloan Working Paper No. 4442-03
 Sudhakar V. Balachandran , Peter R. Joos and Joseph Weber
Columbia Business School - Accounting, Business Law & Taxation , Morgan Stanley and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: October 31, 2003
Working Paper Series
580 downloads

Do We Really 'Know' What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization
Journal of Accounting, Organizations, and Society, Vol 25, No 2, 2000
 Linda Smith Bamber , Theodore E. Christensen and Kenneth M. Gaver
University of Georgia - J.M. Tull School of Accounting , Brigham Young University - Marriott School of Management and University of Georgia - J.M. Tull School of Accounting
Date Posted: February 27, 2000
Accepted Paper Series

Incl. Electronic Paper Do We Really 'Know' What We Think We Know? A Case Study of Seminal Research and its Subsequent Overgeneralization
 Linda Smith Bamber , Theodore E. Christensen and Kenneth M. Gaver
University of Georgia - J.M. Tull School of Accounting , Brigham Young University - Marriott School of Management and University of Georgia - J.M. Tull School of Accounting
Date Posted: February 27, 2000
Working Paper Series
705 downloads

Incl. Electronic Paper Do Well-Connected Directors Improve Firm Performance?
 Thomas C. Omer , Marjorie K. Shelley and Frances M. Tice
Texas A&M University (TAMU) - Department of Accounting , Texas A&M University - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 26, 2012
Last Revised: December 03, 2012
Working Paper Series
134 downloads

Incl. Electronic Paper Do Worldwide Tax Incentives Affect the Income Reporting and Capital Structure of Foreign-Controlled U.S. Corporations?
 Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Date Posted: April 01, 2002
Working Paper Series
395 downloads

Incl. Electronic Paper Do XBRL Reports Have Incremental Information Content? – An Empirical Analysis
 Jap Efendi , Jin Dong Park and Chandra Subramaniam
University of Texas at Arlington , Towson University and University of Texas at Arlington - Department of Accounting
Date Posted: September 05, 2010
Working Paper Series
323 downloads

Incl. Electronic Paper Do You Fear Your (Heterogeneous) Peers? An Experimental Investigation About Peer-Induced Fairness Concerns in a Capital Budgeting Setting
AAA 2012 Management Accounting Section (MAS) Meeting Paper
 Bart Dierynck
Tilburg University
Date Posted: August 15, 2011
Working Paper Series
66 downloads

Incl. Electronic Paper Do You Get What You Pay For? An Experimental Analysis of Managers' Decisions and Owners' Expectations
 Markus C. Arnold , Robert Gillenkirch and Susanne A. Welker
Institute for Accounting and Control , University of Goettingen (Gottingen) - Faculty of Economic Sciences and University of Goettingen (Gottingen) - Faculty of Economic Sciences
Date Posted: August 30, 2006
Working Paper Series
169 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

Does 'Political Bias' in the Dit or Dit-2 Threaten Validity in Studies of Cpas?
Behavioral Research in Accounting, Vol. 17, pp. 23-42, 2005
 Charles D. Bailey , Thomas J. Phillips and Stephen B. Scofield
University of Memphis , Louisiana Tech University and Texas A&M University - Kingsville
Date Posted: April 17, 2005
Last Revised: January 13, 2012
Accepted Paper Series

Incl. Electronic Paper Does a Bull-Bear Valuation Analysis Increase the Accuracy of Analysts’ Target Prices?
 Noor A. Hashim and Norman C. Strong
University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: June 16, 2012
Working Paper Series
58 downloads

Incl. Fee Electronic Paper Does a Goodwill Impairment Regime Better Reflect the Underlying Economic Attributes of Goodwill?
Accounting & Finance, Vol. 51, Issue 3, pp. 634-660, 2011
 Keryn Chalmers , Jayne M. Godfrey and John Webster
Monash University - Department of Accounting and Finance , Monash University - Department of Accounting and Finance and Monash University - Department of Accounting and Finance
Date Posted: August 03, 2011
Accepted Paper Series
4 downloads

Does ABC Information Exacerbate Hold-Up Problems in Buyer-Supplier Negotiations?
Accounting Review, Forthcoming
 Andrea Drake and Susan F. Haka
Louisiana Tech University and Michigan State University - The Eli Broad College of Business and The Eli Broad Graduate School of Management
Date Posted: October 19, 2007
Accepted Paper Series

Incl. Electronic Paper Does Accounting and Financial Expertise in the C-Suite Aid or Mitigate Earnings Management?
 Gopal V. Krishnan , Gnanakumar Visvanathan and Lixin (Nancy) Su
American University , George Mason University - Accounting Program and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: June 15, 2009
Working Paper Series
223 downloads

Incl. Electronic Paper Does Accounting Conservatism Deter Litigation?
 Michael Ettredge , Ying (Julie) Huang and Weining Zhang
University of Kansas - School of Business , University of Louisville and Cheung Kong Graduate School of Business
Date Posted: August 16, 2012
Working Paper Series
163 downloads

Incl. Electronic Paper Does Accounting Conservatism Impede Corporate Innovation?
INSEAD Working Paper No. 2013/35/AC
 Xin Chang , Gilles Hilary , Jun-Koo Kang and Wenrui Zhang
Nanyang Business School , INSEAD , Nanyang Technological University (NTU) - Nanyang Business School and Xiamen University - Institute for Financial and Accounting Studies
Date Posted: December 16, 2012
Last Revised: February 22, 2013
Working Paper Series
250 downloads

Incl. Electronic Paper Does Accounting for Taxes on Income Provide Information About Tax Planning Performance? - Evidence from German Multinationals
ZEW - Centre for European Economic Research Discussion Paper No. 06-072
 Michael Overesch and Ulrich Schreiber
Universität zu Köln and University of Mannheim - Department of Business Administration and Taxation
Date Posted: November 14, 2006
Last Revised: August 26, 2008
Working Paper Series
392 downloads

Incl. Electronic Paper Does Accounting Quality Change Following a Switch from U.S. GAAP to IFRS? Evidence from Germany
Journal of Accounting and Public Policy, Forthcoming
 Steve W. J. Lin , William Riccardi and Changjiang (John) Wang
Florida International University (FIU) - School of Accounting , Florida International University (FIU) - School of Accounting and Florida International University (FIU) - School of Accounting
Date Posted: June 12, 2012
Accepted Paper Series
159 downloads

Incl. Electronic Paper Does Accounting Regulation Enhance Corporate Governance? Evidence from the Disclosure of Share-Based Remuneration
Journal of Management and Governance, Forthcoming
 Andrea Melis and Silvia Carta
University of Cagliari and University of Cagliari
Date Posted: July 30, 2010
Last Revised: October 31, 2010
Accepted Paper Series
106 downloads

Incl. Electronic Paper Does Action Learning Lead to Organizational Growth?
 Ivo De Loo and Bernard Verstegen
Nyenrode Business University and Open University of the Netherlands
Date Posted: July 25, 2000
Working Paper Series
300 downloads

Incl. Fee Electronic Paper Does Adopting Good Corporate Governance Impact the Cost of Intermediated and Non‐Intermediated Debt?
Accounting & Finance, Vol. 52, pp. 49-76, 2012
 Husam M. Aldamen and Keith Duncan
affiliation not provided to SSRN and Bond University - Accounting
Date Posted: October 06, 2012
Accepted Paper Series

Incl. Electronic Paper Does Adoption of an Affirmative Action Policy Constitute an Act Discreditable to the Profession? A Philosophical Look at a Practical Ethical Question
Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 2, pp. 275-278, Spring 1998
 Robert W. McGee
Fayetteville State University
Date Posted: December 22, 2000
Accepted Paper Series
146 downloads

Incl. Electronic Paper Does Adoption of IFRS Lead to Develop Several GAAPs and Threat to ‘True and Fair View’? Evidence from New Zealand
 MAA Mahbubul Islam
Eastern Institute of Technology, New Zealand
Date Posted: April 04, 2013
Working Paper Series
35 downloads

Incl. Fee Electronic Paper Does Agency Theory Provide a General Framework for Audit Pricing?
International Journal of Auditing, Vol. 8, No. 3, pp. 253-262, November 2004
 Jussi Nikkinen and Petri Sahlström
University of Vaasa - Department of Accounting and Finance and University of Oulu
Date Posted: October 16, 2004
Accepted Paper Series
25 downloads

Incl. Electronic Paper Does an End of Period's Accounting Variable Assessed have Relevance for the Particular Period?
Paper presented in the 3rd Conference on Financial Markets and Corporate Governance organised by La Trobe University, Melbourne, Australia on 12th and 13th April 2012.
 Samithamby Senthilnathan
Eastern University, Sri Lanka
Date Posted: June 06, 2009
Last Revised: December 14, 2012
Accepted Paper Series
63 downloads

Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?
Journal of Accounting Auditing and Finance, Vol. 18, No. 4, pp. 453-477, Fall 2003
 Inder K. Khurana , Raynolde Pereira and KK Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business , University of Missouri at Columbia - School of Accountancy and University of Texas at San Antonio
Date Posted: November 18, 2003
Last Revised: June 16, 2010
Accepted Paper Series

Incl. Electronic Paper Does Analyst coverage Affect Corporate Transparency in China?
 Jiandong Chen , Rong Ding , Wenxuan Hou and Edward Lee
Southwestern University of Finance and Economics , Middlesex University , University of Edinburgh - Business School and University of Manchester - Manchester Business School
Date Posted: April 14, 2012
Last Revised: February 22, 2013
Working Paper Series
22 downloads

Incl. Electronic Paper Does Analyst Disclosure Matter? A Real-Time Analysis
 Joseph Engelberg , Caroline Sasseville and Jared Williams
University of California, San Diego (UCSD) - Rady School of Management , Kellogg School of Management - Department of Finance and Pennsylvania State University - Department of Finance
Date Posted: March 15, 2006
Working Paper Series
210 downloads

Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
Contemporary Accounting Research, Forthcoming
 Jere R. Francis , Paul N. Michas and Scott Seavey
University of Missouri at Columbia , University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Date Posted: January 12, 2012
Accepted Paper Series

Incl. Electronic Paper Does Audit Market Concentration Harm the Quality of Audited Earnings? Evidence from Audit Markets in 42 Countries
 Jere R. Francis , Paul N. Michas and Scott Seavey
University of Missouri at Columbia , University of Arizona - Eller College of Management and University of Nebraska at Lincoln
Date Posted: October 25, 2011
Last Revised: December 12, 2011
Working Paper Series
615 downloads

Incl. Electronic Paper Does Audit Partner Rotation Enhance Audit Quality? Evidence from Japan
23rd Asian-Pacific Conference on International Accounting Issues 2011
 Kenichi Yazawa
Aoyama Gakuin University
Date Posted: May 20, 2011
Last Revised: June 21, 2011
Working Paper Series
326 downloads

Incl. Electronic Paper Does Audit Quality Matter More for Firms with High Investment Opportunities?
Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009
 Kam Wah Lai
Hong Kong Polytechnic University
Date Posted: May 24, 2002
Last Revised: January 19, 2011
Accepted Paper Series
1077 downloads

Incl. Electronic Paper Does Auditing Deter Potentially Fraudulent Earnings Management? An Experimental Investigation
 Qiu Chen , Khim Kelly and Steven Salterio
Carleton University , University of Waterloo - School of Accounting and Finance and Queen's University - School of Business
Date Posted: December 30, 2009
Last Revised: December 15, 2010
Working Paper Series
291 downloads

Incl. Electronic Paper Does Auditor 'Commentary' in Unqualified Audit Reports Reflect Financial Misstatement Risk?
 Keith Czerney , Jaime J. Schmidt and Anne Thompson
University of Illinois at Urbana-Champaign , University of Texas at Austin and University of Illinois at Urbana-Champaign
Date Posted: April 07, 2013
Last Revised: April 09, 2013
Working Paper Series
84 downloads

Incl. Electronic Paper Does Auditor Compensation Lower Market Liquidity?
 N. Asli Ascioglu , Shantaram P. Hegde and John B. McDermott
Bryant University - Department of Finance , University of Connecticut - School of Business and Fairfield University - Charles F. Dolan School of Business
Date Posted: March 03, 2004
Working Paper Series
292 downloads

Incl. Electronic Paper Does Auditor Gender Affect Issuing a Going-Concern Opinion?
 Sarowar Hossain and Larelle Law Chapple
University of New South Wales (UNSW) and QUT School of Business
Date Posted: June 27, 2012
Working Paper Series
265 downloads

Incl. Electronic Paper Does Auditor Industry Specialization Matter? Evidence from the Bond Market
The Icfai University Journal of Audit Practice, July 2008
 Ali R. Almutairi
Kuwait University
Date Posted: September 12, 2007
Last Revised: February 19, 2013
Working Paper Series
120 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo8 in 5.390 seconds