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SSRN eLibrary Statistics:

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Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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  Last 12 months: 		68,898

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To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

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  Footnotes: 		77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,288,384 Total downloads
Showing Papers 4,501 - 4,550 of 13,017
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Incl. Electronic Paper Earnings Management, Lawsuits, and Stock-for-Stock Acquirers' Market Performance
Guojin Gong , Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business , Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: January 18, 2008
Last Revised: April 14, 2008
Working Paper Series
386 downloads

Earnings Management, Tax Compliance, and Institutional Factors
Journal of Accounting Research, Forthcoming
 Peter D. Wysocki
University of Miami - School of Business Administration
Date Posted: February 13, 2004
Accepted Paper Series

Incl. Electronic Paper Earnings Management, Time Preferences, and Long Term Decisions
 Wolfgang Schultze and Andreas Weiler
University of Augsburg and University of Augsburg
Date Posted: May 10, 2010
Last Revised: June 10, 2011
Working Paper Series
242 downloads

Incl. Electronic Paper Earnings Management: A Methodological Review of the Distribution of Reported Earnings Approach
 David Holland
affiliation not provided to SSRN
Date Posted: April 07, 2004
Working Paper Series
864 downloads

Incl. Electronic Paper Earnings Management: A Perspective
 Messod Daniel Beneish
Indiana University Bloomington - Department of Accounting
Date Posted: May 11, 2001
Working Paper Series
4517 downloads

Incl. Electronic Paper Earnings Management: An Analysis on Textile Sector of Bangladesh
Cost and Management, Vol. 34, No. 5, pp. 5-13, September 2006
 Rusdi Md. Rezaur Razzaque , Muhammad Zahedur Rahman and Amirus Salat
Independent University , Eastern University and University of Dhaka
Date Posted: June 04, 2007
Accepted Paper Series
327 downloads

Earnings Management: Evidence from South Africa
 Elaine and Minga Negash
University of the Witwatersrand and Metropolitan State University of Denver - Department of Accounting
Date Posted: May 15, 2008
Working Paper Series

Incl. Electronic Paper Earnings Management: New Evidence Based On Deferred Tax Expense
 John D. Phillips , Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: July 18, 2001
Working Paper Series
2020 downloads

Earnings Management: New Evidence Based on Deferred Tax Expense
The Accounting Review, April 2003
 John D. Phillips , Morton Pincus and Sonja O. Rego
University of Connecticut - Department of Accounting , University of California, Irvine and Indiana University - Kelley School of Business
Date Posted: February 12, 2003
Accepted Paper Series

Incl. Electronic Paper Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators
 Patricia M. Dechow and Douglas J. Skinner
University of California, Berkeley - Haas School of Business and The University of Chicago - Booth School of Business
Date Posted: May 08, 2000
Working Paper Series
7319 downloads

Earnings Management: The Effect of Ex Ante Earnings Expectations
Journal of Accounting, Auditing and Finance, Vol. 15, Fall 2000
 Jeff L. Payne and Sean W.G. Robb
University of Kentucky - Von Allmen School of Accountancy and University of Toronto - Rotman School of Management
Date Posted: April 24, 2001
Accepted Paper Series

Earnings Management: The Effect of Ex Ante Earnings Expectations
 Jeff L. Payne and Sean W.G. Robb
University of Kentucky - Von Allmen School of Accountancy and University of Toronto - Rotman School of Management
Date Posted: January 20, 1997
Working Paper Series

Incl. Electronic Paper Earnings Management? Alternative Explanations for Observed Discontinuities in the Frequency Distribution of Earnings, Earnings Changes, and Analyst Forecast Errors
 Cindy Durtschi and Peter D. Easton
DePaul University - School of Accountancy and MIS and University of Notre Dame - Department of Accountancy
Date Posted: November 15, 2004
Working Paper Series
1068 downloads

Incl. Fee Electronic Paper Earnings Manipulation and Incentives in Firms
CEPR Discussion Paper No. 4850
 Guido Friebel and Sergei M. Guriev
Goethe University Frankfurt and New Economic School (NES)
Date Posted: May 09, 2005
Working Paper Series
33 downloads

Incl. Electronic Paper Earnings Manipulation and Incentives in Firms
EFA 2005 Moscow Meetings Paper
 Guido Friebel and Sergei M. Guriev
Goethe University Frankfurt and New Economic School (NES)
Date Posted: December 30, 2004
Working Paper Series
595 downloads

Incl. Electronic Paper Earnings Manipulation and Relative Deprivation - A Meaning-Making Endeavour
 Siddharth Mohapatra
affiliation not provided to SSRN
Date Posted: September 07, 2011
Last Revised: September 10, 2011
Working Paper Series
104 downloads

Incl. Electronic Paper Earnings Manipulation and the Cost of Capital
 Günter Strobl
Frankfurt School of Finance & Management
Date Posted: March 23, 2009
Working Paper Series
345 downloads

Earnings Manipulation in Failing Firms
Contemporary Accounting Research, Vol. 20, No. 2, Summer 2003
 Rebecca L. Rosner
Long Island University - School of Professional Accountancy
Date Posted: July 23, 2003
Accepted Paper Series

Earnings Manipulation in Failing Firms
 Rebecca L. Rosner
Long Island University - School of Professional Accountancy
Date Posted: August 08, 2000
Working Paper Series

Incl. Electronic Paper Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
 Daniel Bergstresser , Joshua D. Rauh and Mihir A. Desai
Harvard Business School , Stanford Graduate School of Business and Harvard Business School - Finance Unit
Date Posted: May 29, 2004
Working Paper Series
1790 downloads

Incl. Electronic Paper Earnings Manipulation, Pension Assumptions and Managerial Investment Decisions
EFA 2004 Maastricht Meetings Paper No. 4245
 Daniel Bergstresser , Joshua D. Rauh and Mihir A. Desai
Harvard Business School , Stanford Graduate School of Business and Harvard Business School - Finance Unit
Date Posted: June 18, 2004
Working Paper Series
347 downloads

Earnings Manipulation: Cost of Capital versus Tax
European Accounting Review
 Aasmund Eilifsen , Kjell Henry Knivsflå and Frode Saettem
Norwegian School of Economics (NHH) - Department of Accounting, Auditing, and Law , Norwegian School of Economics (NHH) and Norwegian School of Economics and Business Administration (NHH)
Date Posted: January 03, 2000
Accepted Paper Series

Incl. Electronic Paper Earnings Misreporting, the Sarbanes-Oxley Act and Changes in CEO Compensation
CAAA Annual Conference 2009 Paper
 Flora Niu and Yan Wu
Wilfrid Laurier University - School of Business & Economics and Wilfrid Laurier University
Date Posted: January 08, 2009
Working Paper Series
63 downloads

Earnings Momentum and Earnings Management
Journal of Accounting, Auditing and Finance, Forthcoming
 James N. Myers , Linda A. Myers and Douglas J. Skinner
University of Arkansas , University of Arkansas and The University of Chicago - Booth School of Business
Date Posted: March 09, 2007
Accepted Paper Series

Incl. Electronic Paper Earnings Momentum and Earnings Management
 James N. Myers , Linda A. Myers and Douglas J. Skinner
University of Arkansas , University of Arkansas and The University of Chicago - Booth School of Business
Date Posted: May 01, 1999
Working Paper Series
4669 downloads

Incl. Electronic Paper Earnings News, Expected Earnings and Aggregate Stock Returns
 Jung Ho Choi , Alon Kalay and Gil Sadka
University of Chicago - Booth School of Business , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: December 21, 2011
Last Revised: May 03, 2013
Working Paper Series
242 downloads

Incl. Electronic Paper Earnings Non-Synchronicity and Voluntary Disclosure
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
 Guojin Gong , Laura Yue Li and Ling Zhou
Penn State University - Smeal College of Business , University of Illinois at Urbana-Champaign and University of New Mexico
Date Posted: September 01, 2009
Last Revised: September 14, 2012
Accepted Paper Series
40 downloads

Incl. Electronic Paper Earnings Opacity and Closed-End Country Fund Discounts
 Feng Chen , Ole-Kristian Hope , Qingyuan Li and Xin Wang
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , Wuhan University - School of Economics and Management and University of Hong Kong - School of Business
Date Posted: July 28, 2012
Last Revised: April 01, 2013
Working Paper Series
256 downloads

Incl. Electronic Paper Earnings Opacity and the Productivity of Nations
 Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: November 24, 2003
Working Paper Series
116 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper Earnings Overstatements: An Intended or Unintended Consequence of Pay-for-Performance?
 Katherine Guthrie , Illoong Kwon and Jan Sokolowsky
College of William and Mary - Mason School of Business , Seoul National University and Unaffiliated
Date Posted: September 10, 2009
Last Revised: June 14, 2011
Working Paper Series
190 downloads

Incl. Electronic Paper Earnings Performance and Discretionary Disclosures
 Gregory S. Miller
University of Michigan - Ross School of Business
Date Posted: January 24, 2000
Working Paper Series
932 downloads

Incl. Electronic Paper Earnings Persistence and Mispricing Implications of Abnormal Changes in Cash
 Jeff Zeyun Chen and Philip B. Shane
University of Colorado at Boulder and University of Virginia - McIntire School of Commerce
Date Posted: September 03, 2010
Last Revised: November 23, 2010
Working Paper Series
189 downloads

Incl. Electronic Paper Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China
The International Journal of Accounting, Forthcoming
 Tanya Y. H. Tang and Michael Firth
The University of British Columbia - Faculty of Management and Lingnan University - Department of Accounting and Finance
Date Posted: January 03, 2008
Last Revised: October 01, 2011
Accepted Paper Series
292 downloads

Incl. Fee Electronic Paper Earnings Persistence, Losses and the Estimation of Earnings Response Coefficients
Abacus, Vol. 38, No. 1, pp. 121-133, 2002
 Ray Donnelly
University College, Cork
Date Posted: April 24, 2002
Accepted Paper Series
27 downloads

Earnings Preannouncement Strategies
Review of Accounting Studies, March 2000
 Leonard C. Soffer , Beverly R. Walther and S. Ramu Thiagarajan
University of Illinois at Chicago - Department of Accounting , Northwestern University - Department of Accounting Information & Management and Mellon Capital Management Corporation
Date Posted: January 24, 2000
Accepted Paper Series

Incl. Electronic Paper Earnings Preannouncements
 Leonard C. Soffer , S. Ramu Thiagarajan and Beverly R. Walther
University of Illinois at Chicago - Department of Accounting , Mellon Capital Management Corporation and Northwestern University - Department of Accounting Information & Management
Date Posted: January 30, 1998
Working Paper Series
1072 downloads

Incl. Electronic Paper Earnings Precision and the Relations between Earnings and Returns
 David Burgstahler and Elizabeth Chuk
University of Washington - Department of Accounting and University of Southern California
Date Posted: April 30, 2008
Last Revised: October 11, 2010
Working Paper Series
503 downloads

Earnings Predictability and Bias in Analysts? Earnings Forecasts
The Accounting Review, Vol 73, No 2, April 1998
 Somnath Das , Carolyn B. Levine and Shiva Sivaramakrishnan
University of Illinois at Chicago , Carnegie Mellon University - David A. Tepper School of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: August 03, 1998
Accepted Paper Series

Earnings Predictability, Information Asymmetry, and Market Liquidity
Journal of Accouting Research, June 2002
 John Affleck-Graves , Carolyn M. Callahan and Niranjan Chipalkatti
University of Notre Dame - Department of Finance , University of Memphis and Ohio Northern University
Date Posted: May 13, 2002
Accepted Paper Series

Earnings Predictability, Information Asymmetry, and Market Liquidity
 John Affleck-Graves , Carolyn M. Callahan and Niranjan Chipalkatti
University of Notre Dame - Department of Finance , University of Memphis and Ohio Northern University
Date Posted: March 17, 1997
Working Paper Series

Incl. Electronic Paper Earnings Quality and Auditor Independence: An Examination Using Non-audit Fee Data
 Carol Callaway Dee , Ayalew A. Lulseged and Tanya S. Nowlin
University of Colorado Denver , Florida State University - Department of Accounting and affiliation not provided to SSRN
Date Posted: March 22, 2002
Working Paper Series
2414 downloads

Incl. Electronic Paper Earnings Quality and Financial Reporting Credibility: An Empirical Investigation
 Mark Thomas Bradshaw and Richard G. Sloan
Boston College and University of California at Berkeley - Haas School of Business
Date Posted: August 22, 1999
Working Paper Series
3965 downloads

Incl. Electronic Paper Earnings Quality and Firm Market Valuation Following the Implementation of Mandatory Accounting Standards in an Emerging Country: The Egyptian Experience
 Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: October 05, 2008
Last Revised: May 24, 2010
Working Paper Series
114 downloads

Incl. Fee Electronic Paper Earnings Quality and Firm Valuation: International Evidence
Accounting & Finance, Vol. 51, Issue 2, pp. 467-499, 2011
 Cristina Gaio and Clara C. Raposo
Universidade Tecnica de Lisboa - ISEG and Technical University of Lisbon (UTL) - School of Economics and Management
Date Posted: May 04, 2011
Accepted Paper Series
2 downloads

Incl. Electronic Paper Earnings Quality and Future Capital Investment: Evidence from Discretionary Accruals
 Vicki Wei Tang and Kevin K. Li
Georgetown University - Robert Emmett McDonough School of Business and University of Toronto - Rotman School of Management
Date Posted: March 20, 2008
Working Paper Series
601 downloads

Incl. Electronic Paper Earnings Quality and Future Capital Investment: Evidence From Discretionary Accruals*
 Vicki Wei Tang and Kevin K. Li
Georgetown University - Robert Emmett McDonough School of Business and University of Toronto - Rotman School of Management
Date Posted: September 11, 2008
Working Paper Series
192 downloads

Incl. Electronic Paper Earnings Quality and Future Returns: The Relation between Accruals and the Probability of Earnings Manipulation
 Messod Daniel Beneish and D. Craig Nichols
Indiana University Bloomington - Department of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: May 19, 2005
Working Paper Series
2118 downloads

Incl. Electronic Paper Earnings Quality and Information Asymmetry: Evidence from Trading Costs
 Neil Bhattacharya , Hemang Desai and Kumar Venkataraman
Singapore Management University - School of Accountancy , Southern Methodist University and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: February 15, 2007
Last Revised: April 16, 2013
Working Paper Series
935 downloads

Incl. Electronic Paper Earnings Quality and Information Asymmetry: Evidence from Trading Costs
 Neil Bhattacharya , Hemang Desai and Kumar Venkataraman
Singapore Management University - School of Accountancy , Southern Methodist University and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: September 11, 2008
Working Paper Series
513 downloads


 

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