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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,173
Full Text Papers: 393,564
Authors: 226,645
Papers Received in
  Last 12 months: 		68,973

Paper Downloads:
To date: 65,885,359
Last 12 months: 11,172,224
Last 30 days: 1,065,087

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  References: 		238,981
Total References: 8,480,523
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Total Citation
  Links: 		5,722,240
Papers with
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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,277,409 Total downloads
Showing Papers 4,151 - 4,200 of 9,387
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Incl. Electronic Paper The Market Reaction to Arthur Andersen's Shredding of Documents: Loss of Reputation or Confounding Effects?
Karen K. Nelson , Richard A. Price III and Brian Rountree
Rice University - Jones Graduate School of Business , Utah State University - Huntsman School of Business and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: March 20, 2008
Working Paper Series
277 downloads

A Survey of Factors Influencing the Cost System Design in the Hospitality Industry: Evidence from Greece
 Odysseas Pavlatos
Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: March 19, 2008
Working Paper Series

Incl. Electronic Paper Analysts' Incentives and Systematic Forecast Bias
 Senyo Y. Tse and Hong Yan
Texas A&M University - Lowry Mays College & Graduate School of Business and University of South Carolina
Date Posted: March 19, 2008
Working Paper Series
351 downloads

Incl. Electronic Paper Capital Structure and Debt Structure
EFA 2008 Athens Meetings Paper, AFA 2009 San Francisco Meetings Paper
 Joshua D. Rauh and Amir Sufi
Stanford Graduate School of Business and University of Chicago - Booth School of Business
Date Posted: March 19, 2008
Last Revised: February 18, 2010
Working Paper Series
4369 downloads

Incl. Fee Electronic Paper Determinants of Auditor Choice: Evidence from a Small Client Market
International Journal of Auditing, Vol. 12, No. 1, pp. 65-88, March 2008
 W. Robert Knechel and Lasse Niemi
University of Florida - Fisher School of Accounting and Aalto University - School of Economics
Date Posted: March 19, 2008
Accepted Paper Series
12 downloads

Incl. Electronic Paper Discussion of Analyzing the German Accounting Triad with an Enhanced Multifactor Model - 'Accounting Premium' for IAS/IFRS and U.S. GAAP Vis-À-Vis German GAAP
 William M. Cready
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: March 19, 2008
Last Revised: May 21, 2008
Working Paper Series
170 downloads

Do Foreigners Invest Less in Poorly Governed Firms?
Review of Financial Studies, 2008
 Christian Leuz , Karl V. Lins and Francis E. Warnock
University of Chicago - Booth School of Business , University of Utah - Department of Finance and University of Virginia - Darden Business School
Date Posted: March 19, 2008
Accepted Paper Series

Incl. Fee Electronic Paper Going-Concern Uncertainties in Pre-Bankrupt Audit Reports: New Evidence Regarding Discretionary Accruals and Wording Ambiguity
International Journal of Auditing, Vol. 12, No. 1, pp. 25-44, March 2008
 Laura Arnedo , Fermín Lizarraga and Santiago Sánchez
affiliation not provided to SSRN , Universidad Pública de Navarra and affiliation not provided to SSRN
Date Posted: March 19, 2008
Accepted Paper Series
5 downloads

Intertemporal Dynamics of Corporate Voluntary Disclosures
Journal of Accounting Research, Vol. 46, No. 3, June 2008
 Eti Einhorn and Amir Ziv
Tel Aviv University - Faculty of Management and Columbia Business School
Date Posted: March 19, 2008
Accepted Paper Series

Incl. Electronic Paper Measuring Intangibles' Productivity Empirical Evidence from Spanish Firms
 Ester Oliveras and David Castillo
University Pompeu Fabra and Open University of Catalunya (UOC)
Date Posted: March 19, 2008
Working Paper Series
103 downloads

Strengthen Co-Operation Strategies Needed to Enhance Compliance with International Accounting Standards in a National Context: A Review of Attitudes of Egyptian Experts
 Khaled Samaha , Pamela Stapleton , Khaled M. Dahawy and Teresa Conover
American University in Cairo , University of Manchester - Division of Accounting and Finance , The American University in CAiro and University of North Texas - Department of Accounting
Date Posted: March 19, 2008
Last Revised: May 25, 2008
Working Paper Series

Incl. Electronic Paper The Economic Consequences of Perk Disclosure
Johnson School Research Paper Series No. 06-2011, AFA 2011 Denver Meetings Paper
 Yaniv Grinstein , David Weinbaum and Nir Yehuda
Cornell University - Samuel Curtis Johnson Graduate School of Management , Syracuse University and Northwestern University - Department of Accounting Information & Management
Date Posted: March 19, 2008
Last Revised: April 03, 2011
Working Paper Series
2505 downloads

Incl. Electronic Paper Voluntary Pension Funding in Germany and the Effect of International Accounting
 Christian Stadler and Sebastian Lobe
Lancaster University - Department of Accounting and Finance and University of Regensburg
Date Posted: March 19, 2008
Last Revised: February 28, 2010
Working Paper Series
424 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 Dynamic Modelling of the Long-Run Market-Accounting Relationship at the Firm Level: The Case of Abbott Laboratories
 Roger J. Willett and Michael Falta
University of Tasmania and University of Otago
Date Posted: March 18, 2008
Working Paper Series
67 downloads

Incl. Electronic Paper Estimating the Long-Run Relationship between Market and Accounting Values Using Cross Section Analysis: The Need for Dynamic Firm-Level Modeling in Capital Market Research
 Roger J. Willett and Michael Falta
University of Tasmania and University of Otago
Date Posted: March 18, 2008
Working Paper Series
100 downloads

Incl. Electronic Paper Pre-empting disclosure? Firms' decisions prior to FIN 48
The Accounting Review, Forthcoming
 Jennifer L. Blouin , Cristi A. Gleason , Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department , University of Iowa - Department of Accounting , University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Date Posted: March 18, 2008
Last Revised: November 15, 2011
Accepted Paper Series
479 downloads

Incl. Electronic Paper The Evolution of Public Accounting in Romania in the Post-Communist Period
 Nistor Cristina Silvia and Filip Crina
Babes-Bolyai University - Faculty of Economics and Business Administration and Babes-Bolyai University - Faculty of Economics and Business Administration
Date Posted: March 18, 2008
Working Paper Series
316 downloads

Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations
Journal of Accounting & Economics (JAE), 2008
 Christian Leuz , Alexander J. Triantis and Tracy Yue Wang
University of Chicago - Booth School of Business , University of Maryland - Robert H. Smith School of Business and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: March 18, 2008
Accepted Paper Series

Incl. Electronic Paper Microsoft vs. Yahoo! in the Battle for Your Desktop
 Victor J. Cook Jr.
Tulane University - A.B. Freeman School of Business
Date Posted: March 17, 2008
Last Revised: October 25, 2012
Working Paper Series
289 downloads

Incl. Electronic Paper 'Preparing' the Equity Market for Adverse Corporate Events: A Theoretical Analysis of Firms Cutting Dividends
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
 Thomas J. Chemmanur and Xuan Tian
Boston College - Carroll School of Management and Indiana University - Kelley School of Business
Date Posted: March 17, 2008
Last Revised: July 28, 2011
Working Paper Series
322 downloads

The Effect of Auditors' Use of a Reciprocity-Based Strategy on Auditor-Client Negotiations
Accounting Review, Vol. 82, No. 1, 2007
 Maria H. Sanchez , Christopher P. Agoglia and Richard C. Hatfield
Rider University - Department of Accounting , University of Massachusetts at Amherst and University of Alabama
Date Posted: March 16, 2008
Accepted Paper Series

Incl. Electronic Paper The Effect of Magnitude of Client Reporting Error and Order of Multiple Issues on Auditor-Client Negotiations
 Richard C. Hatfield , Richard W. Houston , Chad M. Stefaniak and Spencer Usrey
University of Alabama , University of Alabama , Oklahoma State University and University of Alabama - Culverhouse School of Accountancy
Date Posted: March 16, 2008
Working Paper Series
193 downloads

Incl. Electronic Paper The EU Challenge to the SEC
Fordham International Law Journal, Forthcoming, Brooklyn Law School, Legal Studies Paper No. 101
 Roberta S. Karmel
Brooklyn Law School
Date Posted: March 16, 2008
Accepted Paper Series
363 downloads

Incl. Electronic Paper Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China
Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Hanwen Chen , Jeff Zeyun Chen , Gerald J. Lobo and Yanyan Wang
Xiamen University , University of Colorado at Boulder , University of Houston - C.T. Bauer College of Business and Xiamen University
Date Posted: March 14, 2008
Last Revised: September 30, 2011
Accepted Paper Series
3157 downloads

Incl. Electronic Paper Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
 Christian Leuz and Peter D. Wysocki
University of Chicago - Booth School of Business and University of Miami - School of Business Administration
Date Posted: March 13, 2008
Last Revised: May 07, 2008
Working Paper Series
13241 downloads

Incl. Electronic Paper Performance Surprises and Uncertain Managerial Ability: Evidence from CEO Turnovers
 Shane S. Dikolli , William J. Mayew and Dhananjay Nanda
Duke University - Fuqua School of Business , Duke University - Fuqua School of Business and University of Miami - School of Business Administration
Date Posted: March 13, 2008
Last Revised: April 02, 2009
Working Paper Series
386 downloads

Incl. Electronic Paper 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
333 downloads

Incl. Electronic Paper What do the S&P 500 Disclose in Their Earnings Announcements? Evidence on Financial Statements and Non-GAAP Financial Measures
 Ana Cristina Marques
NOVA School of Business and Economics
Date Posted: March 13, 2008
Working Paper Series
198 downloads

Incl. Electronic Paper Analysts’ Motives for Rounding EPS Forecasts
Accounting Review, Forthcoming
 Patricia M. Dechow and Haifeng You
University of California, Berkeley - Haas School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: March 12, 2008
Last Revised: July 14, 2012
Accepted Paper Series
347 downloads

Incl. Electronic Paper Conditional Conservatism in Accounting: New Measure and Tests of Determinants
 Giorgio Gotti
University of Texas at El Paso - Department of Accounting
Date Posted: March 12, 2008
Last Revised: May 07, 2008
Working Paper Series
598 downloads

Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices
Contemporary Accounting Research, Volume 25, Issue 4, 2008
 Indrarini Laksmana
Kent State University - Department of Accounting
Date Posted: March 12, 2008
Last Revised: June 26, 2009
Accepted Paper Series

Incl. Electronic Paper Corporate Board Governance and Voluntary Disclosure of Executive Compensation Practices
 Indrarini Laksmana
Kent State University - Department of Accounting
Date Posted: March 12, 2008
Working Paper Series
645 downloads

Incl. Electronic Paper Do Investors Value Smooth Performance?
Journal of Financial Economics (JFE), Forthcoming
 Brian Rountree , James Weston and George Allayannis
Rice University - Jesse H. Jones Graduate School of Business , Rice University - Jesse H. Jones Graduate School of Business and University of Virginia - Darden School of Business
Date Posted: March 12, 2008
Accepted Paper Series
468 downloads

Incl. Electronic Paper Do Restructurings Improve Operating Performance?
Review of Quantitative Finance and Accounting, Vol. 25, pp. 319-339, 2005
 Lori Holder-Webb , Thomas J. Lopez and Philip R. Regier
Western New England University - Department of Accounting and Finance , University of Alabama - Culverhouse School of Accountancy and Arizona State University (ASU) - School of Accountancy
Date Posted: March 12, 2008
Accepted Paper Series
90 downloads

Incl. Electronic Paper How Much New Information is There in Earnings?
Journal of Accounting Research, Vol. 46, December 2008
 Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: March 12, 2008
Last Revised: March 09, 2009
Accepted Paper Series
1449 downloads

Incl. Electronic Paper Intra-Group Propping: Evidence from the Stock-Price Effects of Earnings Announcements by Korean Business Groups
 Gil S. Bae , Youngsoon Susan Cheon and Jun-Koo Kang
Korea University - Department of Accounting , Chung-Ang University - College of Business Administration and Nanyang Technological University (NTU) - Nanyang Business School
Date Posted: March 12, 2008
Working Paper Series
215 downloads

Incl. Electronic Paper Spreadsheet Software as a Teaching and Learning Tool: Perspectives from an Undergraduate Financial Modelling Subject
 Rafiuddin Ahmed
James Cook University, Townsville
Date Posted: March 12, 2008
Last Revised: July 08, 2008
Working Paper Series
217 downloads

Incl. Electronic Paper The Role of External Monitoring in Firm Valuation: The Case of R&D Capitalization
Journal of International Accounting Research, Vol. 6, No. 2, 2007
 Irene Tutticci , Gopal V. Krishnan and Majella Percy
University of Queensland - Business School , American University and Griffith University
Date Posted: March 12, 2008
Accepted Paper Series
228 downloads

Incl. Electronic Paper The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms
Journal of Business Ethics, Forthcoming
 Lori Holder-Webb , Jeffrey R. Cohen , Leda Nath and David Wood
Western New England University - Department of Accounting and Finance , Boston College - Department of Accounting , University of Wisconsin - Whitewater and Boston College
Date Posted: March 12, 2008
Last Revised: October 09, 2009
Accepted Paper Series
528 downloads

Compliance with International Accounting Standards in a National Context: Some Empirical Evidence from the Cairo & Alexandria Stock Exchange
Afro Asian Journal of Finance & Accounting, Vol. 1, No. 1, 2008
 Khaled Samaha and Pamela Stapleton
American University in Cairo and University of Manchester - Division of Accounting and Finance
Date Posted: March 11, 2008
Accepted Paper Series

Incl. Electronic Paper Implementation of a New Standard Financial Accounting in Public Hospitals of the Ministry of Public Health, Thailand
 Phusit Prakongsai , Amornratana Peerapol , Niphon Chinanonwaid , Kwanpracha Chiangchaisakulthai , Sukit Puengketsoonthorn , Sommanous Na-Bangchang and Tawekiat Boonyapaisarncharoen
International Health Policy Program (IHPP) , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and Ministry of Public Health, Thailand
Date Posted: March 11, 2008
Working Paper Series
227 downloads

Incl. Electronic Paper Profile of Courage: Marilyn Stitt, KPMG and the Audit of Hollinger Inc
 Karim Jamal and Erin E. Marshall
University of Alberta - Department of Accounting, Operations & Information Systems and University of Alberta - Department of Accounting & Management Information Systems
Date Posted: March 10, 2008
Working Paper Series
197 downloads

Incl. Electronic Paper Accounting for Intangible Investments
Forthcoming in Australian Accounting Review
 Anne Wyatt and Margaret A. Abernethy
University of Queensland and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: March 10, 2008
Last Revised: March 26, 2009
Working Paper Series
376 downloads

Incl. Electronic Paper Earnings Management to Exceed Thresholds: Evidence from Singapore and Thailand
 Charlie Charoenwong and Pornsit Jiraporn
Nanyang Technological University (NTU) and Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand
Date Posted: March 10, 2008
Working Paper Series
296 downloads

Incl. Electronic Paper IRR, ROE and NPV: Formal and Conceptual Convergences in a Systemic Approach (Tir, Roe e Van: Convergenze Formali e Concettuali in un Approccio Sistemico)
Finanza Marketing e Produzione, Vol. 18, No. 4, pp. 31-59, December 2000
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: March 10, 2008
Accepted Paper Series
293 downloads

Incl. Electronic Paper Systemic Value Added: An Alternative to EVA as a Residual Income Model (Valore Aggiunto Sistemico: un'alternativa all'EVA quale indice di sovraprofitto periodale)
Budget, Vol. 25, No. 1, pp. 63-71, 2001
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: March 10, 2008
Last Revised: July 14, 2009
Accepted Paper Series
316 downloads

Incl. Electronic Paper What Financial and Non-Financial Information on Intangibles is Value Relevant? A Review of the Evidence
Accounting and Business Research, Vol. 38, No. 3, pp. 217-256, 2008
 Anne Wyatt
University of Queensland
Date Posted: March 10, 2008
Last Revised: January 18, 2012
Working Paper Series
301 downloads

Incl. Electronic Paper An Analysis of the Underlying Causes Attributed to Restatements
 Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Indiana University
Date Posted: March 09, 2008
Last Revised: July 02, 2009
Working Paper Series
1358 downloads

Incl. Electronic Paper Assurance on XBRL for Financial Reporting
 David Plumlee and Marlene Plumlee
University of Utah - David Eccles School of Business and University of Utah - School of Accounting
Date Posted: March 09, 2008
Working Paper Series
901 downloads


 

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