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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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  Last 12 months: 		69,683

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To date: 66,757,919
Last 12 months: 11,228,952
Last 30 days: 844,040

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Total References: 8,539,827
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  Footnotes: 		78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M41
4,313,617 Total downloads
Showing Papers 4,051 - 4,100 of 9,469
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Incl. Electronic Paper Detecting Causes of Variances in Operational Outputs of Manufacturing Organizations: A Forensic Accounting Investigation Approach
Enyi Patrick Enyi
Babcock University
Date Posted: June 16, 2008
Working Paper Series
740 downloads

Incl. Electronic Paper Thought and Behavior Contagion in Capital Markets
HANDBOOK OF FINANCIAL MARKETS: DYNAMICS AND EVOLUTION, 2009
 David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: June 16, 2008
Last Revised: December 13, 2008
Accepted Paper Series
1294 downloads

Incl. Electronic Paper Abnormal Stock Performance of Late Filing Firms: Additional Investigation
 Mikhail Pevzner
University of Baltimore - Merrick School of Business
Date Posted: June 15, 2008
Working Paper Series
113 downloads

Incl. Electronic Paper Equity Value, Implied Cost of Equity and Shareholders' Real Options
Accounting and Finance
 Byungcherl Charlie Sohn
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: June 13, 2008
Last Revised: February 07, 2011
Accepted Paper Series
270 downloads

Incl. Electronic Paper Institutional Drivers of Reporting Decisions in Nonprofit Hospitals
Journal of Accounting Research, Forthcoming
 Ranjani Krishnan and Michelle Yetman
Michigan State University - Department of Accounting & Information Systems and University of California, Davis - Graduate School of Management
Date Posted: June 13, 2008
Last Revised: January 28, 2011
Accepted Paper Series
233 downloads

Incl. Electronic Paper An Examination of Auditor Negotiation Strategies
Northeastern U. College of Business Administration Research Paper No. 08-005
 Helen L. Brown-Liburd and Arnold Wright
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Northeastern University - Accounting Group
Date Posted: June 12, 2008
Working Paper Series
231 downloads

Incl. Electronic Paper Financial Status, Corporate Governance Quality, and the Likelihood of Managers Using Discretionary Accruals
Accounting Research Journal, Vol. 22, No. 2, pp. 93-117
 Sebahattin Demirkan and Harlan D. Platt
Suffolk University - Sawyer School of Management and Northeastern University
Date Posted: June 11, 2008
Last Revised: December 05, 2012
Accepted Paper Series
183 downloads

Incl. Electronic Paper Accounting Conservatism, Information Uncertainty and Analysts' Forecasts
 Jing Li
Carnegie Mellon University - David A. Tepper School of Business
Date Posted: June 11, 2008
Last Revised: January 29, 2010
Working Paper Series
950 downloads

Incl. Electronic Paper Fundamental Valuation of Extra-Financial Information
Corporate Ownership and Control, Vol. 8, No. 1, pp. 296-320, Fall 2010
 Christian Mandl , Sebastian Lobe , Klaus Röder and Martina Dürndorfer
University of Regensburg - Faculty of Business, Economics & Information Systems , University of Regensburg , University of Regensburg - Faculty of Business, Economics & Information Systems and The Value Group GmbH
Date Posted: June 11, 2008
Last Revised: November 07, 2010
Accepted Paper Series
590 downloads

Incl. Electronic Paper Unbundling on Insurance Contracts for Accounting and Tax Purposes - One Common Solution for Two Problems
 Otto A. Altenburger , Max Goettsche and Magdalena Kuntner
University of Vienna - Institute of Business Administration , University of Regensburg, Faculty of Economics and University of Vienna - Institute of Business Administration
Date Posted: June 11, 2008
Last Revised: July 28, 2008
Working Paper Series
138 downloads

Geographic Earnings Disclosure and Trading Volume
Journal of Accounting and Public Policy, Forthcoming
 Ole-Kristian Hope , Wayne B. Thomas and Glyn J. Winterbotham
University of Toronto - Rotman School of Management , University of Oklahoma, Michael F. Price College of Business and Winthrop University
Date Posted: June 10, 2008
Accepted Paper Series

IPO Pricing and Executive Compensation
International Journal of Business, Vol. 12, No. 3, 2007
 Ehsan Nikbakht , Manuchehr Shahrokhi and Robert Martin
Hofstra University , California State University, Fresno and affiliation not provided to SSRN
Date Posted: June 10, 2008
Accepted Paper Series

Incl. Electronic Paper Mandatory Accounting Disclosure by Small Private Companies
European Journal of Law and Economics, Forthcoming, UPF Economics & Business Working Paper No. 1090
 Benito Arruñada
Universitat Pompeu Fabra
Date Posted: June 10, 2008
Last Revised: August 01, 2011
Working Paper Series
218 downloads

The Impact of Multi-Dimensional Corporate Transparency on US Firms' Credit Ratings and Cost of Capital
 David G. DeBoskey and Peter R. Gillett
San Diego State University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: June 10, 2008
Working Paper Series

Incl. Electronic Paper Timeliness of Annual Reports, Management Disclosure and Information Transparency -Evidence From China
 Xiongyuan Wang , Jun Gu and Christy Chen
Zhongnan University of Economics and Law , Department of Accounting and Finance, Lancaster University Management School and affiliation not provided to SSRN
Date Posted: June 10, 2008
Last Revised: December 05, 2008
Working Paper Series
404 downloads

Founders, Heirs, and Corporate Opacity in the U.S.
Journal of Financial Economics (JFE), Forthcoming
 Ronald C. Anderson , Augustine Duru and David M. Reeb
American University - Kogod School of Business , American University - Kogod School of Business and National University of Singapore
Date Posted: June 09, 2008
Accepted Paper Series

Incl. Electronic Paper Going Negative: What to do with Negative Book Equity Stocks
 Stephen J. Brown , Paul Lajbcygier and Bob Li
New York University - Stern School of Business , Monash University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: June 09, 2008
Working Paper Series
469 downloads

Incl. Electronic Paper Usefulness of Comprehensive Income Reporting in Canada
Journal of Accounting and Public Policy, Forthcoming
 Kiridaran (Giri) Kanagaretnam , Robert Mathieu and Mohamed Shehata
McMaster University - Michael G. DeGroote School of Business , Wilfrid Laurier University and McMaster University - Michael G. DeGroote School of Business
Date Posted: June 06, 2008
Accepted Paper Series
503 downloads

Incl. Electronic Paper Competing for a Share of Global Derivatives Markets: Trends and Policy Choices for the United States
U of Texas Law, Law and Econ Research Paper No. 145, Rock Center for Corporate Governance at Stanford University Working Paper No. 50
 Darrell Duffie and Henry T.C. Hu
Stanford University - Graduate School of Business and University of Texas at Austin - School of Law
Date Posted: June 05, 2008
Last Revised: September 29, 2009
Working Paper Series
1650 downloads

Incl. Electronic Paper Do Short Sellers Front-Run Insider Sales?
MIT Sloan Research Paper No. 4706-08
 Mozaffar Khan and Hai Lu
University of Minnesota - Twin Cities - Carlson School of Management and University of Toronto - Rotman School of Management
Date Posted: June 05, 2008
Last Revised: March 03, 2013
Working Paper Series
1085 downloads

Do Individual Investors Cause Post-Earnings Announcement Drift? Direct Evidence from Personal Trades
Accounting Review, November 2008
 David A. Hirshleifer , James N. Myers , Linda A. Myers and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business , University of Arkansas , University of Arkansas and University of California - Paul Merage School of Business
Date Posted: June 04, 2008
Last Revised: October 19, 2008
Accepted Paper Series

Incl. Electronic Paper Earnings Management around UK Open Offers
 Susanne Espenlaub , Abdullah Iqbal and Norman C. Strong
University of Manchester - Manchester Business School , University of Kent, Canterbury and University of Manchester - Manchester Business School
Date Posted: June 04, 2008
Working Paper Series
129 downloads

Optimal Multi-Currency Investment Strategies with Exact Attribution in Three Asian Countries
Journal of Multinational Financial Management, Vol. 8, No. 2-3, pp. 169-198, 1998
 Cornelis A. Los
Alliant School of Management
Date Posted: June 04, 2008
Accepted Paper Series

Incl. Electronic Paper The Effect of Using a Lattice Model to Estimate Reported Option Values
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, McCombs Research Paper Series No. ACC-02-09
 Brian Bratten , Ross Jennings and Casey Schwab
University of Kentucky - Von Allmen School of Accountancy , University of Texas at Austin - Department of Accounting and University of Georgia
Date Posted: June 04, 2008
Last Revised: February 24, 2013
Working Paper Series
296 downloads

Incl. Electronic Paper Excess-Profit Decomposition: Economic Value Added and Systemic Value Added (Scomposizione di Sovraprofitti: Economic Value Added e Valore Aggiunto Sistemico)
Finanza Marketing e Produzione, Vol. 19, No. 4, pp. 94-119, December 2001
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: June 03, 2008
Accepted Paper Series
218 downloads

Incl. Electronic Paper Risk Management and Calculative Cultures
 Anette Mikes
Harvard Business School
Date Posted: June 03, 2008
Last Revised: October 10, 2008
Working Paper Series
792 downloads

Incl. Electronic Paper Risk Management at Crunch Time: Are Chief Risk Officers Compliance Champions or Business Partners?
 Anette Mikes
Harvard Business School
Date Posted: June 03, 2008
Last Revised: November 20, 2008
Working Paper Series
1481 downloads

Incl. Electronic Paper Information Frictions and Investor Home Bias: A Perspective on the Effect of Global IFRS Adoption on the Extent of Equity Home Bias
 Messod Daniel Beneish and Teri Lombardi Yohn
Indiana University Bloomington - Department of Accounting and Indiana University
Date Posted: June 02, 2008
Working Paper Series
360 downloads

Incl. Electronic Paper Auditor Independence and the Likelihood of a GAAP Violation
 Praveen Sinha
California State University, Long Beach
Date Posted: June 01, 2008
Last Revised: October 06, 2008
Working Paper Series
331 downloads

Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?
Contemporary Accounting Research, Volume 26 Issue 2
 Hun-Tong Tan and Seet-Koh Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: May 30, 2008
Last Revised: January 30, 2009
Accepted Paper Series

Incl. Electronic Paper Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?
 Hun-Tong Tan and Seet-Koh Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: May 30, 2008
Working Paper Series
168 downloads

Incl. Electronic Paper Transaction Structuring and Canadian Convertible Debt
CAAA Annual Conference 2009 Paper
 Thomas W. Scott , Christine I. Wiedman and Heather A. Wier
University of Alberta - Department of Accounting, Operations & Information Systems , University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: May 29, 2008
Last Revised: January 27, 2013
Working Paper Series
101 downloads

Incl. Electronic Paper A Comparative Analysis of the Effectiveness of Three Solvency Management Models
 Enyi Patrick Enyi
Babcock University
Date Posted: May 29, 2008
Working Paper Series
539 downloads

Matching and the Changing Properties of Accounting Earnings Over the Last 40 Years
Accounting Review, Forthcoming
 Ilia D. Dichev and Vicki Wei Tang
Emory University - Goizueta Business School and Georgetown University - Robert Emmett McDonough School of Business
Date Posted: May 28, 2008
Accepted Paper Series

Incl. Electronic Paper What is the Actual Economic Role of Financial Reporting?
Accounting Horizons, Vol. 22, No. 4, 2008
 Ray Ball
University of Chicago
Date Posted: May 28, 2008
Last Revised: March 09, 2009
Accepted Paper Series
496 downloads

Incl. Electronic Paper Hiding in Plain Sight: Can Disclosure Enhance Insiders’ Trade Returns?
U of Chicago Law & Economics, Olin Working Paper No. 411, CLEA 2008 Meetings Paper, Rock Center for Corporate Governance at Stanford University Working Paper No. 7
 M. Todd Henderson , Alan D. Jagolinzer and Karl A. Muller
University of Chicago - Law School , University of Colorado - Leeds School of Business and Pennsylvania State University - Department of Accounting
Date Posted: May 27, 2008
Last Revised: August 05, 2012
Working Paper Series
980 downloads

Incl. Electronic Paper Audit Quality and the Accrual Anomaly
 Dennis J. Chambers and Jeff L. Payne
Kennesaw State University and University of Kentucky - Von Allmen School of Accountancy
Date Posted: May 26, 2008
Working Paper Series
705 downloads

Incl. Electronic Paper MBAR Models in the ASE (1974-2005)
 Anastasia Maggina
affiliation not provided to SSRN
Date Posted: May 26, 2008
Last Revised: December 23, 2008
Working Paper Series
37 downloads

Incl. Electronic Paper Board Independence and Real Earnings Management: The Case of R&D Expenditure
Corporate Governance: An International Review, Forthcoming
 Beatriz Garcia Osma
Universidad Autonoma de Madrid
Date Posted: May 24, 2008
Accepted Paper Series
440 downloads

Incl. Electronic Paper Can Audit Partners Predict Subordinates' Ability to Detect Errors?
Journal of Accounting Research, Forthcoming
 William F. Messier Jr. , Vincent Owhoso and Carter Rakovski
University of Nevada, Las Vegas - Department of Accounting , Northern Kentucky University and California State University, Fullerton
Date Posted: May 23, 2008
Accepted Paper Series
135 downloads

Market Reaction to Earnings Management: Evidence from the Johannesburg Securities Exchange (JSE)
 Elaine and Minga Negash
University of the Witwatersrand and Metropolitan State University of Denver - Department of Accounting
Date Posted: May 23, 2008
Working Paper Series

Incl. Electronic Paper Discretionary Revenues as a Measure of Earnings Management
 Stephen Stubben
University of North Carolina
Date Posted: May 22, 2008
Last Revised: September 23, 2012
Working Paper Series
919 downloads

Incl. Electronic Paper Deriving a Holistic Performance Measurement System for the European Clearing Industry
14th Americas Conference in Information Systems, Toronto, Canada
 Michael Chlistalla and Torsten Schaper
Goethe University Frankfurt Faculty of Economics and Business Administration and Deutsche Börse Group
Date Posted: May 21, 2008
Last Revised: March 16, 2011
Accepted Paper Series
25 downloads

Incl. Electronic Paper Does Brand Management of Corporate Reputation Translate into Higher Market Value?
Journal of Strategic Marketing, Vol. 18, No. 3, pp. 201-221, 2010
 Katherine Taken Smith , Murphy Smith and Kun Wang
Murray State University - College of Business , Murray State University - College of Business and Texas Southern University - Jesse H. Jones School of Business
Date Posted: May 21, 2008
Last Revised: November 07, 2010
Accepted Paper Series
856 downloads

Incl. Electronic Paper Evidence on the Use of Unverifiable Estimates in Required Goodwill Impairment
Review of Accounting Studies, Vol. 17, No. 4, 2012, Harvard Business School Accounting & Management Unit Working Paper No. 09-106
 Karthik Ramanna and Ross L. Watts
Harvard University - Harvard Business School and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: May 21, 2008
Last Revised: June 12, 2012
Accepted Paper Series
1934 downloads

The Impact of Group Work on Learning Outcomes and Skills Development: Some Reflections from an Australian University
 Rafiuddin Ahmed
James Cook University, Townsville
Date Posted: May 21, 2008
Working Paper Series

Incl. Electronic Paper Tracing the American Concept of Stewardship to English Antecedents
British Accounting Review, Vol. 23, No. 355, 1991
 Francine J. Lipman and James E. Williamson
University of Nevada, Las Vegas, William S. Boyd School of Law and San Diego State University - College of Business Administration
Date Posted: May 21, 2008
Accepted Paper Series
159 downloads

Institutional Ownership and Accounting Transparency
Asia-Pacific Journal of Financial Studies, Forthcoming
 Sung K. Choi and Jung Wook Seo
Yeungnam University and affiliation not provided to SSRN
Date Posted: May 20, 2008
Accepted Paper Series

Performance-Vested Stock Options and Earnings Management
Journal of Business, Finance & Accounting, Forthcoming
 Yu Flora Kuang
VU University Amsterdam
Date Posted: May 20, 2008
Accepted Paper Series

Accountability, the APRM State and Traditional Polity: The Case of Ethiopia
 Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: May 19, 2008
Working Paper Series


 

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