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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
Papers Received in
  Last 12 months:
69,626

Paper Downloads:
To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

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239,806
Total References: 8,539,827
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5,733,423
Papers with
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  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M4
5,336,134 Total downloads
Showing Papers 4,351 - 4,400 of 13,133
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Incl. Electronic Paper Analyst Disagreement and Aggregate Volatility Risk
Alexander Barinov
University of Georgia - Terry College of Business
Date Posted: July 17, 2009
Last Revised: August 06, 2012
Working Paper Series
168 downloads

Incl. Electronic Paper Bernard Madoff and the Solo Auditor Red Flag
Journal of Forensic & Investigative Accounting, Vol. 1, No. 1, pp. 1-38, 2009
Ross D. Fuerman
Suffolk University - Department of Accounting
Date Posted: July 17, 2009
Accepted Paper Series
955 downloads

Incl. Electronic Paper Cost of Capital Estimation in the Current Distressed Environment
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 31-40, 2009
Roger J. Grabowski
Duff & Phelps LLC
Date Posted: July 17, 2009
Last Revised: August 10, 2009
Accepted Paper Series
1011 downloads

Incl. Electronic Paper Leases, Debt and Value
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, pp. 3-29, 2009
Aswath Damodaran
New York University - Stern School of Business
Date Posted: July 17, 2009
Accepted Paper Series
525 downloads

Governance Regulatory Changes, International Financial Reporting Standards Adoption, and New Zealand Audit and Non-Audit Fees: Empirical Evidence
Accounting and Finance, 2009
Paul A. Griffin , David H. Lont and Yuan Sun
University of California, Davis - Graduate School of Management , University of Otago - Department of Accountancy and Finance and University of California, Berkeley - Haas School of Business
Date Posted: July 16, 2009
Accepted Paper Series

Incl. Electronic Paper JARAF Editorial, Volume 4 (1) July 2009
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 4, No. 1, 2009
Tyrone M. Carlin and Nigel Finch
The University of Sydney Business School and The University of Sydney Business School
Date Posted: July 16, 2009
Accepted Paper Series
186 downloads

Incl. Electronic Paper Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia
Journal of Financial Reporting & Accounting, Vol. 6, No. 1, 2008
Norashikin Ismail
Universiti Teknologi MARA
Date Posted: July 16, 2009
Accepted Paper Series
104 downloads

Auditor Independence in a Private Firm and Low Litigation Risk Setting
Accounting Review, Forthcoming
Ole-Kristian Hope and John Christian Langli
University of Toronto - Rotman School of Management and BI Norwegian Business School - Department of Accounting, Auditing and Law
Date Posted: July 15, 2009
Accepted Paper Series

Incl. Electronic Paper Is More R&D Investment Always Better?
AAA 2010 Management Accounting Section (MAS) Meeting Paper
Cheng-Jen Huang and Shu-Yun Chen
Tunghai University - Department of Accounting and affiliation not provided to SSRN
Date Posted: July 15, 2009
Last Revised: November 10, 2012
Working Paper Series
116 downloads

On the Analysis of Firms' Cash Flows
Contemporary Accounting Research, Forthcoming
James Ohlson Sr. and Jagadison K. Aier
affiliation not provided to SSRN and George Mason University
Date Posted: July 15, 2009
Accepted Paper Series

Incl. Fee Electronic Paper On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
CEPR Discussion Paper No. DP7308
Nuno Goncalves Gracias Fernandes and Mariassunta Giannetti
IMD International and Stockholm School of Economics
Date Posted: July 15, 2009
Working Paper Series
8 downloads

Incl. Electronic Paper External Intellectual Capital Reporting: Contemporary Evidence from Hong Kong and Australia
Presented to EAA 28th Annual Congress, 18-20 May 2005, Göteborg, Sweden,
Federica Ricceri , Richard Petty and James Guthrie
Department of Economics and Management - University of Padova , Macquarie University and Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
166 downloads

Impact of Financial Crises on the Value Relevance of Earnings and Book Value: 1994 and 2001 Crises in Turkey
Iktisat İsletme ve Finans, Vol. 25, No. 288, March 2010,
Serdar Ozkan and Cagnur Kaytmaz Balsari
Izmir University of Economics and Dokuz Eylul University
Date Posted: July 14, 2009
Last Revised: March 18, 2010
Accepted Paper Series

Incl. Electronic Paper Intellectual Capital Reporting: Utilising an Inside-Out Perspective to Examine Value Creation Capacity
Presented to EAISM, Workshop on Visualising, Measuring and Managing Intangibles and Intellectual Capital, 18-20 October 2005, Ferrara, Italy
Suresh Cuganesan , Christina Boedker and James Guthrie
Swinburne University of Technology , affiliation not provided to SSRN and Macquarie University - Department of Accounting and Finance
Date Posted: July 14, 2009
Accepted Paper Series
146 downloads

Incl. Electronic Paper Interim Financial Reporting in the Perspective of Harmonization of the Romanian Accountancy with the International Financial Reporting Standards
Romania within the EU: Opportunities, Requirements and Perspectives. International Conference, Sibiu, 2007
Cristina Aurora Bunea-Bontas
Constantin Brancoveanu University
Date Posted: July 14, 2009
Accepted Paper Series
112 downloads

Incl. Electronic Paper The Buyback Monitor - July 2009: Corporate Stock Buyback Profits of 273 Firms from 2000 into 2009
M. A. Gumport
MG Holdings/SIP
Date Posted: July 13, 2009
Working Paper Series
219 downloads

The Role of Taxes in Compensation: A Case of Shareholder Expropriation
European Accounting Review, Forthcoming
Annita Florou
King's College London
Date Posted: July 13, 2009
Accepted Paper Series

What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing
Contemporary Accounting Research, Forthcoming
Yves Gendron and Laura F. Spira
Université Laval and Oxford Brookes University - Business School
Date Posted: July 13, 2009
Accepted Paper Series

Incl. Electronic Paper What Went Wrong? The Downfall of Arthur Andersen and the Construction of Controllability Boundaries Surrounding Financial Auditing
Yves Gendron and Laura F. Spira
Université Laval and Oxford Brookes University - Business School
Date Posted: July 13, 2009
Working Paper Series
385 downloads

Incl. Electronic Paper Investors’ Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form
Journal of Accounting Research, Forthcoming
Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 11, 2009
Last Revised: October 01, 2009
Accepted Paper Series
175 downloads

Incl. Electronic Paper Management Control of Support Services: The Case of IT Sourcing
Eric La Lau , Michel A. van der Laan , Anne-Marie Kruis and Roland F. Spekle
affiliation not provided to SSRN , affiliation not provided to SSRN , Nyenrode University and Nyenrode Business University
Date Posted: July 11, 2009
Working Paper Series
61 downloads

Incl. Electronic Paper Performance Measurement in Universities: A Comparative Study of Two A&F Groups in the Netherlands and the UK
Henk J. ter Bogt and Robert William Scapens
University of Groningen - Faculty of Economics and Business - Dept. of Accounting and Manchester Business School
Date Posted: July 11, 2009
Working Paper Series
450 downloads

Performance of Analysts' Earnings Forecasts - Evidence from Finnish Emerging Markets 1987-2005
Research Institute of the Finnish Economy Discussion Paper No. 1160
Mikko Kalevi Kepsu , Hannu J. Schadewitz and Markku J. Vieru
Turku School of Economics , Turku School of Economics at the University of Turku - Department of Accounting & Finance and University of Lapland - Faculty of Social Sciences
Date Posted: July 11, 2009
Working Paper Series

Incl. Electronic Paper Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge
Contemporary Accounting Research, Forthcoming
Khim Kelly
University of Waterloo - School of Accounting and Finance
Date Posted: July 09, 2009
Working Paper Series
118 downloads

Incl. Electronic Paper The Profitability of Analysts’ Stock Recommendations: What Role Does Investor Sentiment Play?*
Mark Bagnoli , Michael B. Clement , Michael J. Crawley and Susan G. Watts
Purdue University , University of Texas at Austin - Department of Accounting , Indiana University and Purdue University
Date Posted: July 09, 2009
Last Revised: November 24, 2009
Working Paper Series
404 downloads

Incl. Electronic Paper Analysis of Just in Time Prerequisites in Iranian Car Assembly Plants
Akbar Rezaei and mohammad imanibarandagh
affiliation not provided to SSRN and Urmia University
Date Posted: July 08, 2009
Working Paper Series
260 downloads

Incl. Electronic Paper Discretionary Allocation of Corporate Income to Segments: Effects on the Persistence and Price-Relevance of Aggregated Segment Income
Michael Ettredge and Qian Wang
University of Kansas - School of Business and Iowa State University - College of Business
Date Posted: July 08, 2009
Last Revised: May 16, 2013
Working Paper Series
195 downloads

Incl. Electronic Paper Earnings Restatements and Differential Timeliness of Accounting Conservatism
Journal of Accounting and Economics, Forthcoming
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: July 08, 2009
Last Revised: July 12, 2012
Accepted Paper Series
776 downloads

Finding a New Corporate Tax Base After the Abolishment of the One-Book System in EU Member States
European Accounting Review, Forthcoming
Sebastian Schanz and Deborah Knirsch Schanz
University of Bielefeld and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: July 08, 2009
Accepted Paper Series

Incl. Electronic Paper The Effect of Disclosure on the Pay-Performance Relation
Gus De Franco , Ole-Kristian Hope and Stephannie Larocque
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management and Mendoza College of Management, University of Notre Dame
Date Posted: July 07, 2009
Last Revised: November 01, 2012
Working Paper Series
647 downloads

Incl. Electronic Paper Comments on Canadian Accounting Standards Board Exposure Draft on Generally Accepted Accounting Principles for Private Enterprises
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-693, Johnson School Research Paper Series No. 38-09
Robert J. Bloomfield , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 07, 2009
Last Revised: June 11, 2013
Accepted Paper Series
299 downloads

Incl. Electronic Paper A Flow-Based Corporate Credit Model
Tsung-Kang Chen , Hsien-Hsing Liao and Chia-Wu Lu
Fu Jen Catholic University , National Taiwan University and National Taiwan University - Department of Finance
Date Posted: July 07, 2009
Working Paper Series
102 downloads

Incl. Electronic Paper Blue Line Management: What Value Creation Really Means
INSEAD Working Paper No. 2009/37/FIN/AC
Kevin M.J. Kaiser and S. David Young
INSEAD - Finance and INSEAD - Accounting and Control Area
Date Posted: July 07, 2009
Working Paper Series
493 downloads

Incl. Electronic Paper Effect of Principles-Based versus Rules-Based Standards and Auditor Type on Financial Managers’ Reporting Judgments
Accounting Review, Vol. 85, pp. 1325-1346, 2010, University of Alberta School of Business Research Paper No. 2013-687
Karim Jamal and Hun-Tong Tan
University of Alberta - Department of Accounting, Operations & Information Systems and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 05, 2009
Last Revised: June 12, 2013
Accepted Paper Series
548 downloads

Incl. Electronic Paper Operating Performance Improvements after Corporate Takeovers: Fact or Fallacy?
Amir Amel-Zadeh
University of Cambridge - Judge Business School
Date Posted: July 05, 2009
Working Paper Series
1561 downloads

Incl. Electronic Paper Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'
Accounting Horizons, Vol. 24, No. 1, 2010, University of Alberta School of Business Research Paper No. 2013-682, Johnson School Research Paper Series No. 37-09
Robert H. Colson , Robert J. Bloomfield , Theodore E. Christensen , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Grant Thornton LLP , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 04, 2009
Last Revised: June 11, 2013
Accepted Paper Series
780 downloads

Incl. Electronic Paper Credit Derivatives and Risk Aversion
Advances in Econometrics Year: 2008, Vol. 22, pp. 275 - 291, 2008
Tim Leung , Ronnie Sircar and Thaleia Zariphopoulou
Columbia University , Princeton University - Department of Operations Research and Financial Engineering and University of Texas at Austin - Red McCombs School of Business
Date Posted: July 04, 2009
Accepted Paper Series
190 downloads

Incl. Electronic Paper Do Managers Benefit from Delayed Goodwill Impairments?
Karl A. Muller , Monica Neamtiu and Edward J. Riedl
Pennsylvania State University - Department of Accounting , University of Arizona - Eller College of Management and Boston University - School of Management
Date Posted: July 04, 2009
Last Revised: August 20, 2012
Working Paper Series
730 downloads

Incl. Electronic Paper Investors’ Reactions to Management Earnings Guidance: The Joint Effect of Investment Position, News Valence, and Guidance Form
Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 04, 2009
Working Paper Series
49 downloads

Real Options, Enforcement of Goodwill/Intangibles Rules, and Associated Behavioral Issues
Michael C. I. Nwogugu
affiliation not provided to SSRN
Date Posted: July 04, 2009
Last Revised: June 11, 2012
Working Paper Series

Incl. Electronic Paper The Limits of Accountability
Accounting, Organizations and Society, Forthcoming
Martin Messner
HEC Paris
Date Posted: July 04, 2009
Accepted Paper Series
229 downloads

Incl. Electronic Paper The Influence of Materiality and Voluntary Incentives on Companies’ Decisions to Announce Accounting Restatements Through 8-K And/Or Amended Filings
Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Indiana University
Date Posted: July 03, 2009
Working Paper Series
170 downloads

Incl. Electronic Paper Globalisation and Regionalisation of Accounting Firms and Their Sustainability Services
International Marketing Review, Vol. 26, Nos. 4/5, pp. 396-410
Ans Kolk and Andreea Margineantu
University of Amsterdam - University of Amsterdam Business School and affiliation not provided to SSRN
Date Posted: July 02, 2009
Last Revised: September 19, 2009
Accepted Paper Series
133 downloads

Incl. Electronic Paper Interaction of Management Accounting Information System and Logistics Functions: A Case of a Developing Country-Vietnam
Michele Pomberg and Hamid Pourjalali
affiliation not provided to SSRN and University of Hawaii at Manoa - School of Accountancy
Date Posted: July 02, 2009
Working Paper Series
691 downloads

Incl. Electronic Paper Modelling the Accruals Process and Assessing Unexpected Accruals
Cheng Y. Lai
University of New South Wales - Australian School of Business
Date Posted: July 02, 2009
Last Revised: April 07, 2011
Working Paper Series
135 downloads

Why do Insiders Trade? Evidence Based on Unique Data on Swedish Insiders
Journal of Accounting and Economics, Forthcoming
Juha-Pekka Kallunki , Henrik Nilsson and Jörgen Hellström
University of Oulu - Department of Accounting and Finance , University of Umea and Umeå University - Department of Economics
Date Posted: July 02, 2009
Accepted Paper Series

Incl. Electronic Paper Assets Under Management (AUM) for Various Kinds of Funds - Pension Funds, Hedge Funds, Private Equity and Mutual Funds
Aravind M.S. and Bikram Pattanaik
S.P. Jain Center of Management and S P Jain Center of Management
Date Posted: July 01, 2009
Working Paper Series
591 downloads

Incl. Electronic Paper Corporate Suppliers and Customers and Accounting Conservatism
Kai Wai Hui , Sandy Klasa and P. Eric Yeung
Hong Kong University of Science & Technology - Department of Accounting , University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 01, 2009
Last Revised: November 13, 2011
Working Paper Series
818 downloads

Spillover Effects in Subjective Performance Evaluation: Bias and the Asymmetric Influence of Controllability
The Accounting Review, Forthcoming
Jasmijn C. Bol and Steven D. Smith
Tulane University - A.B. Freeman School of Business and Brigham Young University
Date Posted: July 01, 2009
Last Revised: March 12, 2011
Accepted Paper Series

Using Nonfinancial Measures to Assess Fraud Risk
Journal of Accounting Research, Vol. 47, No. 5, Winter 2009
Joseph F. Brazel , Keith L. Jones and Mark F. Zimbelman
North Carolina State University - Poole College of Management - Department of Accounting , George Mason University and Brigham Young University
Date Posted: July 01, 2009
Last Revised: December 16, 2009
Accepted Paper Series


 

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