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5,336,814 Total downloads
Showing Papers 4,061 - 4,110 of 13,135
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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
339 downloads
How Important are Earnings Announcements as an Information Source?
Forthcoming in European Accounting Review
Sudipta Basu ,
Truong X. Duong
,
Stanimir Markov and
Eng-Joo Tan
Temple University - Fox School of Business and Management
,
Iowa State University - Department of Accounting and Finance
,
University of Texas at Dallas - Naveen Jindal School of Management
and
Singapore Management University - School of Business
Date Posted: May 29, 2010
Last Revised: February 18, 2013
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
The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure
Jonathan H. Grenier
,
Bradley Pomeroy
and
Matthew Stern
Miami University - Department of Accountancy
,
University of Illinois at Urbana-Champaign - Department of Accountancy
and
University of Illinois at Urbana-Champaign
Date Posted: October 27, 2010
Last Revised: January 28, 2013
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
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
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
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
338 downloads
Inflation, Earnings Forecasts, and Post-Earnings Announcement Drift
Review of Accounting Studies, Vol. 15, No. 2, 2010
Sudipta Basu ,
Stanimir Markov and
Lakshmanan Shivakumar
Temple University - Fox School of Business and Management
,
University of Texas at Dallas - Naveen Jindal School of Management
and
London Business School
Date Posted: February 15, 2005
Last Revised: March 19, 2011
Accepted 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 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
338 downloads
The Pricing of Discretionary Accruals: Evidence from the Canadian Stock Market
Mohamed Chakib Kolsi
and
Hamadi Matoussi
University of Sfax - High Institute of Business Studies Sfax Tunisia
and
Institut Supérieur de Comptabilité et d'Administration des Entreprises (ISCAE) - Gestion
Date Posted: August 26, 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
The Role of Stock Liquidity in Executive Compensation
The Accounting Review, Forthcoming
Sudarshan Jayaraman and
Todd T. Milbourn
Washington University in Saint Louis - John M. Olin Business School
and
Washington University in Saint Louis - John M. Olin Business School
Date Posted: September 25, 2009
Last Revised: July 24, 2011
Accepted Paper Series
338 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
338 downloads
Value Versus Growth in Dynamic Equity Investing
Managerial Finance, Forthcoming
George Blazenko and
Yufen Fu
Simon Fraser University (SFU) - Finance Area
and
Tunghai University
Date Posted: February 21, 2009
Last Revised: November 28, 2012
Accepted Paper Series
338 downloads
Accounting’s Role in the Reporting, Creation, and Avoidance of Systemic Risk in Financial Institutions
THE HANDBOOK OF SYSTEMIC RISK, J-P. Fouque & J. Langsam, eds., Cambridge University Press, 2012
Trevor S. Harris ,
Robert H. Herz
and
Doron Nissim
Columbia University - Columbia Business School
,
Columbia University - Columbia Business School
and
Columbia University - Columbia Business School
Date Posted: January 19, 2012
Accepted Paper Series
337 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
337 downloads
Determinants of Management Ownership of Unrestricted Equity: Overconfidence versus Tax Explanations
EFA 2005 Moscow Meetings Paper
Li Jin and
S.P. Kothari
Harvard Business School - Finance Unit
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 10, 2005
Working Paper Series
337 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
337 downloads
Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
Journal of Accounting Research, Forthcoming
W. Brooke Elliott ,
Susan D. Krische and
Mark E. Peecher
University of Illinois at Urbana-Champaign
,
American University - Kogod School of Business
and
University of Illinois College of Law
Date Posted: September 13, 2008
Last Revised: August 16, 2012
Working Paper Series
337 downloads
Financial Covenants, Credit Risk, and the Resolution of Uncertainty
Peter R. Demerjian
Emory University - Department of Accounting
Date Posted: February 26, 2010
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
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
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
Performance Measurement in Corporate Governance: Do Mergers Improve Managerial Performance in the Post-Merger Period?
Review of Accounting and Finance, Vol. 4, No. 3, pp. 86-100, 2005
Ehsan H. Feroz ,
Sungsoo Kim and
Raymond L. Raab
University of Washington - Tacoma-Milgard School of Business
,
Rutgers Business School - Camden
and
University of Minnesota, Duluth - Labovitz School of Business and Economics (LSBE)
Date Posted: August 10, 2008
Last Revised: June 16, 2009
Accepted Paper Series
337 downloads
Sink or Skim: Students' Textbook Use in Introductory Accounting
Issues in Accounting Education, February 2007
Barbara J. Phillips
and
Fred Phillips
University of Saskatchewan - College of Commerce
and
University of Saskatchewan
Date Posted: January 30, 2006
Accepted Paper Series
337 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
337 downloads
The Information Content of Tax Expense for Firms Reporting Losses
Dan S. Dhaliwal ,
Steven E. Kaplan ,
Rick Laux and
Eric Weisbrod
University of Arizona - Department of Accounting
,
Arizona State University
,
The Pennsylvania State University
and
University of Miami - Department of Accounting
Date Posted: June 28, 2010
Last Revised: April 19, 2012
Working Paper Series
337 downloads
The Relevance of Quantifiable Audit Qualifications in the Valuation of IPOs
Dimitrios C. Ghicas (Gikas)
,
Aphroditi J. Papadaki ,
Theodore Sougiannis and
Georgia Siougle
Athens University of Economics and Business - Department of Accounting and Finance
,
Athens University of Economics and Business - Department of Accounting and Finance
,
University of Illinois at Urbana-Champaign - Department of Accountancy
and
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: June 14, 2006
Working Paper Series
337 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
Does Voluntary Adoption of a Clawback Provision Improve Financial Reporting Quality?
Contemporary Accounting Research, Forthcoming
Ed deHaan ,
Frank D. Hodge and
Terry J. Shevlin
University of Washington - Michael G. Foster School of Business
,
University of Washington - Michael G. Foster School of Business
and
University of California-Irvine
Date Posted: May 02, 2012
Last Revised: June 06, 2012
Accepted 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
Goodwill Accounting as a Missing Link between Financial and Management Accounting: Literature Review and Research Agenda
Financial Reporting, Forthcoming
Alberto Quagli
University of Genoa - DITEA
Date Posted: October 03, 2011
Accepted Paper Series
336 downloads
Stock Market Reaction to Elimination of the Reconciliation from IFRS to U.S. GAAP in the USA
Henk van Oost
affiliation not provided to SSRN
Date Posted: March 05, 2010
Working Paper Series
336 downloads
The SEC's MD&A: Does it Meet the Informational Demands of Investors? - A Conceptual Evaluation
Schmalenbach Business Review, Vol. 59, January 2007
Bernd Huefner
RWTH Aachen University - School of Economics and Business Administration
Date Posted: July 19, 2007
Accepted Paper Series
336 downloads
'Triple Bottom Line' as 'Sustainable Corporate Performance': A Proposition for the Future
Sustainability, Vol. 2, pp. 1345-1360, 2010
Hasan Fauzi
,
Goran Svensson
and
Azhar Abdul Rahman
Sebelas Maret University
,
Oslo School of Management, Norway
and
Universiti Utara Malaysia
Date Posted: October 24, 2009
Last Revised: May 05, 2013
Accepted Paper Series
335 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
An Empirical Study of Tax Evasion Ethics in China
Andreas School of Business Working Paper Series
Robert W. McGee and
An Yuhua
Fayetteville State University
and
University of International Business and Economics
Date Posted: September 27, 2007
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
Asset Sales, Operating Performance and Firm Strategy: An Empirical Analysis
Patrick McColgan
,
Samwel Werema
and
David Hillier
University of Strathclyde
,
University of Strathclyde, Glasgow - Department of Accounting and Finance
and
University of Strathclyde, Glasgow - Department of Accounting and Finance
Date Posted: February 02, 2005
Working Paper Series
335 downloads
Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors
Journal of Accounting, Auditing and Finance, Forthcoming
Michael Ettredge ,
Chee Yeow Lim
and
Soo Young Kwon
University of Kansas - School of Business
,
Singapore Management University - School of Accountancy
and
Korea University
Date Posted: October 13, 2005
Last Revised: April 18, 2013
Working Paper Series
335 downloads
Processing Fluency and Investors’ Reactions to Disclosure Readability
Journal of Accounting Research, Forthcoming
Kristina M. Rennekamp
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 10, 2011
Last Revised: February 02, 2012
Accepted Paper Series
335 downloads
Recent Developments in Private Sector Accounting Education in Russia
Galina Preobragenskaya and
Robert W. McGee
Omsk State University - School of International Business
and
Fayetteville State University
Date Posted: May 04, 2004
Working Paper Series
335 downloads
Short-Run Capacity Planning and Pricing Under Uncertainty
Robert F. Göx
University of Zurich - Department of Business Administration (IBW)
Date Posted: July 01, 1997
Working Paper Series
335 downloads
Tax Risk and the Cost of Equity Capital
Michelle Hutchens
and
Sonja O. Rego
Indiana University
and
Indiana University - Kelley School of Business
Date Posted: December 09, 2012
Working Paper Series
335 downloads
The Association between Book-Tax Conformity and Earnings Management
Bradley S. Blaylock
,
Fabio B. Gaertner and
Terry J. Shevlin
Oklahoma State University - Spears School of Business
,
University of Wisconsin - Madison - Department of Accounting and Information Systems
and
University of California-Irvine
Date Posted: January 11, 2012
Last Revised: June 28, 2012
Working Paper Series
335 downloads
The Credit Default Swap Market's Reaction to Earnings Announcements
Fordham University Department of Economics Discussion Paper No. 2008-06
Caitlin Ann Greatrex
Fordham University - Department of Economics
Date Posted: March 13, 2008
Working Paper Series
335 downloads
The Sophisticated and the Simple: The Profitability of Contrarian Strategies
European Financial Management Journal, Forthcoming
Gishan Dissanaike and
Kim-Hwa Lim
University of Cambridge - Judge Business School
and
University of Cambridge - Judge Business School
Date Posted: October 26, 2008
Accepted Paper Series
335 downloads
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