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SSRN eLibrary Statistics:

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Abstracts: 484,216
Full Text Papers: 393,599
Authors: 226,660
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  Last 12 months: 		68,900

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Last 12 months: 11,175,670
Last 30 days: 1,053,335

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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,277,971 Total downloads
Showing Papers 4,351 - 4,400 of 9,387
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Incl. Electronic Paper How do Analyst Recommendations Respond to Major News?
Jennifer S. Conrad , Bradford Cornell , Wayne R. Landsman and Brian Rountree
University of North Carolina Kenan-Flagler Business School , California Institute of Technology , University of North Carolina (UNC) at Chapel Hill - Accounting Area and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: April 15, 2002
Working Paper Series
1048 downloads

How do Analyst Recommendations Respond to Major News?
Journal of Financial and Quantitative Analysis, Forthcoming
 Jennifer S. Conrad , Bradford Cornell , Wayne R. Landsman and Brian Rountree
University of North Carolina Kenan-Flagler Business School , California Institute of Technology , University of North Carolina (UNC) at Chapel Hill - Accounting Area and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: April 21, 2005
Accepted Paper Series

Incl. Electronic Paper How do Analysts Process Pension Information?
 Trond Doskeland and Finn Kinserdal
Norwegian School of Economics (NHH) - Department of Finance and Management Science and Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law
Date Posted: August 31, 2009
Last Revised: April 22, 2010
Working Paper Series
264 downloads

Incl. Electronic Paper How Do Analysts Recommendations Respond to Major News?
 Jennifer S. Conrad , Bradford Cornell , Wayne R. Landsman and Brian Rountree
University of North Carolina Kenan-Flagler Business School , California Institute of Technology , University of North Carolina (UNC) at Chapel Hill - Accounting Area and Rice University - Jesse H. Jones Graduate School of Business
Date Posted: September 17, 2004
Working Paper Series
375 downloads

Incl. Electronic Paper How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
 Mark Thomas Bradshaw
Boston College
Date Posted: February 12, 2001
Working Paper Series
2066 downloads

How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?
Accounting Review, Vol. 79, No. 1, pp. 25-50, January 2004
 Mark Thomas Bradshaw
Boston College
Date Posted: March 02, 2004
Accepted Paper Series

Incl. Electronic Paper How Do Audit Seniors Respond to Heightened Fraud Risk?
 Jacqueline S. Hammersley , Karla M. Johnstone and Kathryn Kadous
University of Georgia - J.M. Tull School of Accounting , University of Wisconsin - Madison - Department of Accounting and Information Systems and Emory University - Goizueta Business School
Date Posted: July 28, 2008
Last Revised: March 27, 2011
Working Paper Series
529 downloads

How do Audit Workpaper Reviewers Cope with the Conflicting Pressures of Detecting Misstatements and Balancing Client Workloads?
Auditing: A Journal of Practice & Theory, Forthcoming
 Christopher P. Agoglia , Joseph F. Brazel , Richard C. Hatfield and Scott B. Jackson
University of Massachusetts at Amherst , North Carolina State University - Poole College of Management - Department of Accounting , University of Alabama and University of South Carolina
Date Posted: January 22, 2010
Accepted Paper Series

How do Auditors View Managers' Voluntary Disclosure Strategy? The Effect of Earnings Guidance on Audit Fees
Journal of Accounting and Public Policy, Forthcoming
 Gopal V. Krishnan , Mikhail Pevzner and Partha Sengupta
American University , George Mason University - School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: April 01, 2009
Last Revised: September 19, 2011
Accepted Paper Series

Incl. Electronic Paper How Do Auditors Weight Informal Contrary Advice? The Joint Influence of Advisor Social Bond and Advice Justifiability
Emory Public Law Research Paper No. 10-116, Emory Law and Economics Research Paper No. 10-75
 Kathryn Kadous , Justin Leiby and Mark E. Peecher
Emory University - Goizueta Business School , University of Florida and University of Illinois College of Law
Date Posted: August 09, 2010
Last Revised: August 17, 2012
Working Paper Series
220 downloads

Incl. Fee Electronic Paper How Do Different Types of Investors React to New Earnings Information?
Journal of Business Finance & Accounting, Vol. 33, No. 1-2, pp. 127-144, January/March 2006
 Anders G. Ekholm
Hanken School of Economics
Date Posted: April 15, 2006
Accepted Paper Series
13 downloads

Incl. Electronic Paper How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings
 Ahmet C. Kurt
Northeastern University
Date Posted: April 24, 2013
Working Paper Series
24 downloads

How Do Individual Investors React to Earnings Announcements? Evidence from Google Insights
 Tawei Wang and Roger Debreceny
University of Hawaii at Manoa - School of Accountancy and University of Hawaii at Manoa - Shidler College of Business
Date Posted: April 30, 2013
Working Paper Series

Incl. Electronic Paper How do Individual Investors React to Global IFRS Adoption?
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Ulf Brüggemann , Holger Daske , Carsten Homburg and Peter F. Pope
Humboldt University of Berlin - School of Business and Economics , University of Mannheim , University of Cologne and City University London
Date Posted: August 22, 2009
Last Revised: August 02, 2012
Working Paper Series
1184 downloads

Incl. Electronic Paper How do Intangible Assets Create Economic Value? An Application to Banks
Banco de España Research Paper No. WP-0730,
 Alfredo Martín‐Oliver and Vicente Salas-Fumás
University of the Balearic Islands and University of Zaragoza - Department of Business Administration and Organization
Date Posted: October 11, 2007
Working Paper Series
595 downloads

Incl. Electronic Paper How do Investors Judge the Risk of Financial Items?
 Lisa Koonce , Mary Lea McAnally and Molly Mercer
University of Texas , Texas A&M University (TAMU) - Department of Accounting and DePaul University
Date Posted: October 20, 2003
Working Paper Series
616 downloads

Incl. Electronic Paper How Do Managers Behave in Stock Option Plans? Clinical Evidence from Exercise and Survey Data
Journal of Financial Research, 32, 2009, 123-155
Martin Weber and Zacharias Sautner
University of Mannheim - Department of Banking and Finance and University of Amsterdam - University of Amsterdam Business School
Date Posted: March 13, 2006
Last Revised: August 02, 2012
Accepted Paper Series
367 downloads

Incl. Electronic Paper How do Managers Value Stock Options and Restricted Stock?
 Frank D. Hodge , Shivaram Rajgopal and Terry J. Shevlin
University of Washington - Michael G. Foster School of Business , Emory University - Goizueta Business School and University of California-Irvine
Date Posted: March 18, 2005
Working Paper Series
759 downloads

How do Nonprofit Hospitals Manage Earnings?
Journal of Health Economics, Vol. 24, No. 4, pp. 815-837, July 2005
 Andrew J. Leone and R. Lawrence Van Horn
University of Miami and Vanderbilt University - Strategy and Business Economics
Date Posted: June 29, 2005
Accepted Paper Series

Incl. Electronic Paper How Do Powerful CEOs Affect Analyst Coverage?
 Pornsit Jiraporn , Yixin Liu and Young Sang Kim
Pennsylvania State University - SGPS; National Institute of Development Administration (NIDA), Bangkok, Thailand , University of New Hampshire and Northern Kentucky University - Haile/US Bank College of Business
Date Posted: April 05, 2012
Last Revised: April 29, 2012
Working Paper Series
93 downloads

How Do Preparers Perceive Costs and Benefits of IFRS for SMEs? Empirical Evidence from the Netherlands
Accounting in Europe, Fall 2012
 Robin Litjens , Sanjay W Bissessur , Henk P. A. J. Langendijk and Ruud Vergoossen
Nyenrode Business Universiteit , affiliation not provided to SSRN , University of Amsterdam and affiliation not provided to SSRN
Date Posted: March 23, 2012
Last Revised: February 09, 2013
Accepted Paper Series

Incl. Electronic Paper How Do Regulation and Deregulation of Audit Fees Influence Audit Quality?: Empirical Evidence from Japan
 Naoki Kasai and Tomomi Takada
Shiga University - Economics and Kobe University - Graduate School of Business Administration
Date Posted: December 05, 2012
Working Paper Series
46 downloads

How Do Regulatory Reforms to Enhance Auditor Independence Work in Practice?
Contemporary Accounting Research, Forthcoming
 Krista J. Fiolleau , Kris J. Hoang , Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems , Tulane University - Freeman School of Business , University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: November 03, 2012
Accepted Paper Series

Incl. Electronic Paper How Do Restatements Begin? Evidence of Earnings Management Preceding Restated Financial Reports
Journal of Business Finance and Accounting, forthcoming
 Michael Ettredge , Susan Scholz , Kevin R. Smith and Lili Sun
University of Kansas - School of Business , University of Kansas - Accounting and Information Systems Area , Utah Valley University and University of North Texas - Accounting Department
Date Posted: September 13, 2007
Last Revised: March 01, 2010
Working Paper Series
394 downloads

Incl. Electronic Paper How Do Risk Managers Become Influential? A Field Study of Toolmaking and Expertise in Two Financial Institutions
 Matthew Hall , Anette Mikes and Yuval Millo
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , Harvard Business School and London School of Economics & Political Science (LSE) - Accounting Department
Date Posted: April 12, 2012
Working Paper Series
172 downloads

Incl. Electronic Paper How Do Various Forms of Auditor Rotation Affect Audit Quality? Evidence from China
 Michael Firth and Xi Wu
Lingnan University - Department of Accounting and Finance and Central University of Finance and Economics (CUFE)
Date Posted: May 06, 2011
Working Paper Series
503 downloads

Incl. Electronic Paper How do Young Firms Choose Among Different Modes of Investor Communications?
 Partha Mohanram
University of Toronto - Accounting
Date Posted: March 08, 1999
Working Paper Series
573 downloads

Incl. Electronic Paper How Does Business Performance Measures Perform: An Emprical Analysis
International Journal of Business Performance Management;Vol 12 issue 4, 2011
 Keyur B. Thaker
Indian Institute of Management Indore
Date Posted: November 11, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper How Does Changing Measurement Change Management Behavior? A Review of the Evidence
 Anne Beatty
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: March 26, 2007
Working Paper Series
751 downloads

Incl. Electronic Paper How Does Earnings Management Influence Investors’ Perceptions of Firm Value? Survey Evidence from Financial Analysts
Review of Accounting Studies, Forthcoming
 Abe de Jong , Gerard Mertens , Marieke van der Poel and Ronald van Dijk
Erasmus University - Rotterdam School of Management , Erasmus University Rotterdam (EUR) - Department of Financial Management , Erasmus University - Rotterdam School of Management and ING Investment Management
Date Posted: January 17, 2013
Last Revised: February 26, 2013
Accepted Paper Series
168 downloads

Incl. Electronic Paper How Does Financial Reporting Quality Relate to Investment Efficiency?
Journal of Accounting & Economics (JAE), December 2009
 Gary C. Biddle , Gilles Hilary and Rodrigo S. Verdi
The University of Hong Kong , INSEAD and Massachusetts Institute of Technology (MIT)
Date Posted: December 01, 2010
Last Revised: October 03, 2012
Accepted Paper Series
2999 downloads

Incl. Electronic Paper How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise
 Tae Sik Ahn , Younsik Choi and Iny Hwang
Seoul National University - College of Business Administration , Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Date Posted: December 07, 2010
Working Paper Series
58 downloads

Incl. Electronic Paper How Does Ratchet Effect Rise and Sag? Empirical Evidence with Respect to Target Ambiguity, Interactive Target Setting, and Measurement Noise (formerly, Information Asymmetry and Ratchet Effect)
AAA 2011 Management Accounting Section (MAS) Meeting Paper
 Tae Sik Ahn and Younsik Choi
Seoul National University - College of Business Administration and Seoul National University - College of Business Administration
Date Posted: August 19, 2010
Last Revised: December 06, 2010
Working Paper Series
113 downloads

Incl. Electronic Paper How Does Readability Influence Investors’ Judgments? Consistency of Benchmark Performance Matters
 Hun-Tong Tan , Elaine Wang and Bo Zhou
Nanyang Technological University (NTU) - Division of Accounting , University of Massachusetts Amherst and Shanghai University of Finance and Economics
Date Posted: October 26, 2011
Last Revised: August 21, 2012
Working Paper Series
231 downloads

Incl. Electronic Paper How does the Corporate Bond Market Value Capital Investments and Accruals?
 Sanjeev Bhojraj and Bhaskaran Swaminathan
Cornell University - Samuel Curtis Johnson Graduate School of Management and LSV Asset Management
Date Posted: February 13, 2004
Working Paper Series
675 downloads

Incl. Electronic Paper How Does the Market Interpret Analysts' Long-Term Growth Forecasts?
FEDS Working Paper No. 2002-07
 Steven A. Sharpe
Federal Reserve Board - Research & Statistics
Date Posted: February 11, 2002
Working Paper Series
425 downloads

Incl. Electronic Paper How Does the Market Value Accrual and Cash Flow Surprises?
 Kevin Melendrez , William C. Schwartz Jr. and Mark A. Trombley
New Mexico State University - Department of Accounting & Business Computer Systems , University of Arizona - Department of Accounting and University of Arizona - Eller College of Management
Date Posted: March 09, 2005
Working Paper Series
745 downloads

Incl. Electronic Paper How Does the Market Value Healthcare Liabilities?
Towers Watson Technical Paper No. IND8013
Natalia Aranco and Rodrigo Lluberas
Towers Watson and Towers Watson
Date Posted: August 20, 2008
Working Paper Series
85 downloads

Incl. Electronic Paper How Does the Market View Interests in Jointly Controlled Entities?
Spanish Journal of Finance and Accounting, Forthcoming
 Isabel Costa Lourenço , José Dias Curto and Sonia Fernandes
ISCTE - IUL Business School , ISCTE - IUL Business School and Polytechnic Institute of Setubal
Date Posted: July 06, 2011
Last Revised: August 03, 2011
Accepted Paper Series
52 downloads

Incl. Electronic Paper How Effective is Internal Control Reporting Under SOX 404? Determinants of the (Non-)Disclosure of Existing Material Weaknesses
Journal of Accounting Research, Vol. 50 No. 3, June 2012
 Sarah C. Rice and David P. Weber
University of Connecticut and University of Connecticut - Department of Accounting
Date Posted: November 03, 2011
Last Revised: January 07, 2013
Accepted Paper Series
614 downloads

Incl. Electronic Paper How Execs Earn Sweet Fees on Buybacks (#2) - Nvidia Case Study
 M. A. Gumport
MG Holdings/SIP
Date Posted: June 22, 2007
Last Revised: April 21, 2009
Working Paper Series
149 downloads

How FASB and the IASB Should Apply Hicksian Theory to Calculate Income
Research in Accounting Regulation, Vol. 18, 2005
 Joel Jameson
affiliation not provided to SSRN
Date Posted: November 04, 2005
Accepted Paper Series

Incl. Electronic Paper How Firms Avoid Losses: Evidence of Use of the Net Deferred Tax Asset Account
University of Washington Working Paper
 David Burgstahler , W. Brooke Elliott and Michelle Hanlon
University of Washington - Department of Accounting , University of Illinois at Urbana-Champaign and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 17, 2003
Working Paper Series
1152 downloads

Incl. Electronic Paper How Has Regulation Fair Disclosure Affected the Functioning of Financial Analysts?
 Partha Mohanram and Shyam V. Sunder
University of Toronto - Accounting and University of Arizona
Date Posted: January 29, 2002
Working Paper Series
1434 downloads

How has Regulation FD Affected the Operations of Financial Analysts?
Contemporary Accounting Research, Vol. 23, No. 2, Summer 2006
 Partha Mohanram and Shyam V. Sunder
University of Toronto - Accounting and University of Arizona
Date Posted: March 06, 2006
Accepted Paper Series

Incl. Electronic Paper How Important are Dividend Signals in Assessing Earnings Persistence?
 Carsten Homburg and Christian Mueller
University of Cologne and University of Cologne
Date Posted: July 02, 2012
Working Paper Series
106 downloads

Incl. Electronic Paper How Important is Corporate Governance?
 David F. Larcker and A. Irem Tuna
Stanford University - Graduate School of Business and London Business School
Date Posted: September 28, 2004
Working Paper Series
6761 downloads

How Informative are Value-at-Risk Disclosures?
Accounting Review, Vol. 77, October 2002
 Philippe Jorion
University of California, Irvine - Paul Merage School of Business
Date Posted: June 10, 2002
Accepted Paper Series

Incl. Electronic Paper How Informative is Risk Reporting? - A Review of Disclosure Models
Munich Business Research Working Paper No. 2005-01
 Michael Dobler
Dresden University of Technology - Faculty of Economics and Business Management
Date Posted: December 27, 2004
Working Paper Series
1320 downloads

Incl. Electronic Paper How Informed are Actively Trading Institutional Investors? Evidence from Their Trading Behavior Before a Break in a String of Consecutive Earnings Increases
 Bin Ke and Kathy R. Petroni
Nanyang Technological University and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: October 10, 2003
Working Paper Series
648 downloads


 

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