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SSRN eLibrary Statistics:

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

Paper Downloads:
To date: 65,896,135
Last 12 months: 11,175,670
Last 30 days: 1,053,335

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


SSRN eLibrary Search Results
JEL Code: M41
4,277,818 Total downloads
Showing Papers 5,001 - 5,050 of 9,387
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Incl. Electronic Paper Intra-Industry Information Transfers and the Post-Earnings Announcement Drift
Tunde Kovacs
Northeastern University - Finance and Insurance Area
Date Posted: February 28, 2007
Last Revised: December 05, 2012
Working Paper Series
410 downloads

Incl. Electronic Paper Can the Earnings Fixation Hypothesis Explain the Accrual Anomaly?
Review of Accounting Studies, Vol. 17, Issue 1, 1-21, 2012
Linna Shi and Huai Zhang
State University of New York at Binghamton - School of Management and Nanyang Technological University (NTU)
Date Posted: February 28, 2007
Last Revised: January 07, 2013
Accepted Paper Series
509 downloads

Incl. Electronic Paper Does the Basu Model Really Measure the Conservatism of Earnings?
Andros Gregoriou and Len Skerratt
Brunel Business School and Brunel University - Economics and Finance
Date Posted: February 28, 2007
Working Paper Series
780 downloads

Incl. Electronic Paper The Role of Venture Capitalists in the Identification and Measurement of Intangible Assets
Leonardo L. Ribeiro and Luís Fernando Tironi Sr.
Center For Private Equity and Venture Capital Research at Fundacao Getulio Vargas (GVcepe) and Institute of Applied Economic Research (IPEA)
Date Posted: February 28, 2007
Working Paper Series
510 downloads

Incl. Electronic Paper The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
Oystein Gjerde , Kjell Henry Knivsflå and Frode Saettem
Norwegian School of Economics & Business Administration (NHH) , Norwegian School of Economics (NHH) and Norwegian School of Economics and Business Administration (NHH)
Date Posted: February 28, 2007
Last Revised: September 29, 2008
Working Paper Series
650 downloads

Incl. Electronic Paper Auditors' Use of Brainstorming in the Consideration of Fraud: Evidence from the Field
Joseph F. Brazel , Tina Carpenter and J. Gregory Jenkins
North Carolina State University - Poole College of Management - Department of Accounting , University of Georgia - C. Herman and Mary Virginia Terry College of Business and Virginia Polytechnic Institute & State University - Department of Accounting and Information Systems
Date Posted: February 27, 2007
Last Revised: December 11, 2009
Working Paper Series
615 downloads

Incl. Electronic Paper When Inconvenient Observation Meets Comfortable Myth - A Fresh Look at Audit Quality
MGSM Working Paper No. 2007-9
Tyrone M. Carlin , Nigel Finch and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: February 27, 2007
Working Paper Series
545 downloads

Incl. Electronic Paper Spin in Earnings Information and Stock Returns
Francis Haeuck In , Shibley Sadique and Madhu Veeraraghavan
Monash University - Department of Accounting and Finance , Monash University - Department of Accounting and Finance and Monash University – Department of Accounting and Finance and Corporate Finance Cluster
Date Posted: February 26, 2007
Working Paper Series
172 downloads

Taxing Financial Arrangements: Harmonising Tax and Accounting?
eJournal of Tax Research, Vol. 4, No. 2, pp. 132-152, 2006
Rodney Fisher
University of Technology, Sydney (UTS) - Faculty of Law
Date Posted: February 26, 2007
Accepted Paper Series

Using Accounting Information for Consumption Planning and Equity Valuation
Review of Accounting Studies, Vol. 12, No. 2-3, pp. 227-256, September 2007
Kenton K. Yee
Mellon Capital Management
Date Posted: February 26, 2007
Accepted Paper Series

Incl. Electronic Paper Audit Fees, Non-Audit Services and Auditor-Client Economic Bonding
Jeffrey Coulton , Caitlin M. S. Ruddock and Stephen L. Taylor
Australian School of Business , University of New South Wales (UNSW) - School of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: February 23, 2007
Working Paper Series
671 downloads

Incl. Electronic Paper Property-Liability Insurer Reserve Error: Motive, Manipulation, or Mistake
J. Tyler Leverty and Martin F. Grace
University of Iowa - Department of Finance and Georgia State University - Robinson College of Business
Date Posted: February 23, 2007
Last Revised: July 06, 2010
Working Paper Series
417 downloads

Incl. Electronic Paper Disclosure of Outsourcing in the Annual Report: Causes and Market Returns Effects
International Journal of Accounting Information Systems, Forthcoming
Ronald F. Premuroso , Terrance R. Skantz and Som Bhattacharya
The University of Montana , University of Texas - Arlington and Florida Atlantic University
Date Posted: February 22, 2007
Last Revised: December 28, 2012
Accepted Paper Series
443 downloads

Incl. Electronic Paper Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings
Wonsun D. Paek , Lucy Huajing Chen and Heibatollah Sami
Sungkyunkwan University , Villanova University and Lehigh University
Date Posted: February 21, 2007
Working Paper Series
1077 downloads

The Chief Financial Officer's Perspective on Auditor Client Negotiations
Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Michael Gibbins , Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems , McMaster University - Michael G. DeGroote School of Business and Queen's University - School of Business
Date Posted: February 21, 2007
Accepted Paper Series

Incl. Electronic Paper Using Tax Return Data to Simulate Corporate Marginal Tax Rates
John R. Graham and Lillian F. Mills
Duke University - Fuqua School of Business and University of Texas at Austin - McCombs School of Business
Date Posted: February 21, 2007
Working Paper Series
837 downloads

Predicting Business Failures in Canada
Canadian Accounting Perspectives, Vol. 6, No. 2, Summer 2007
Duane B. Kennedy , J. Efrim Boritz and Jerry Y. Sun
University of Waterloo - School of Accounting and Finance , University of Waterloo - School of Accounting and Finance and University of Windsor - Odette School of Business
Date Posted: February 20, 2007
Accepted Paper Series

Incl. Electronic Paper Unintended Consequences of Accelerated Filings: Are Involuntary Reductions in Audit Delay Associated with Reductions in Earnings Quality?
Tamara A. Lambert , Keith L. Jones and Joseph F. Brazel
University of Massachusetts at Amherst , George Mason University and North Carolina State University - Poole College of Management - Department of Accounting
Date Posted: February 19, 2007
Last Revised: May 14, 2013
Working Paper Series
851 downloads

Incl. Electronic Paper Relationship Incentives and the Optimistic/Pessimistic Pattern in Analysts' Forecasts
Journal of Accounting Research, 2008
Robert Libby , James E. Hunton , Hun-Tong Tan and Nicholas Seybert
Cornell University - Samuel Curtis Johnson Graduate School of Management , Bentley University - Department of Accountancy , Nanyang Technological University (NTU) - Division of Accounting and University of Maryland - Department of Accounting & Information Assurance
Date Posted: February 18, 2007
Last Revised: December 03, 2007
Accepted Paper Series
447 downloads

Incl. Electronic Paper An Investigation of Compliance With International Accounting Standards by Listed Companies in the Gulf Co-Operation Council Member States
Bader Al-Shammari , Philip R. Brown and Ann Tarca
Public Authority for Applied Education and Training (PAAET) , University of Western Australia - Department of Accounting and Finance and University of Western Australia
Date Posted: February 16, 2007
Working Paper Series
650 downloads

Incl. Electronic Paper Identifying Decision Useful Information With the Matrix Format Income Statement
Ann Tarca , Philip R. Brown , Phil Hancock , David R. Woodliff , Michael E. Bradbury and Tony van Zijl
University of Western Australia , University of Western Australia - Department of Accounting and Finance , University of Western Australia , University of Western Australia , Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: February 16, 2007
Working Paper Series
904 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

Appraisal of Accounting Standards vis-à-vis Corporate Governance Practices in Contending Potential Super Power Nations (India, Japan, Germany, Brazil, South Africa)
Vrajlal K. Sapovadia
SBS Jaipur
Date Posted: February 15, 2007
Working Paper Series

Incl. Electronic Paper Audit Committee Member Investigation of Significant Accounting Decisions
Auditing: A Journal of Practice & Theory, Forthcoming
Bradley Pomeroy
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: February 15, 2007
Last Revised: October 01, 2009
Accepted Paper Series
420 downloads

Incl. Electronic Paper Corporate Disclosures by Family Firms
Journal of Accounting and Economics, Forthcoming
Ashiq Ali , Tai-Yuan Chen and Suresh Radhakrishnan
University of Texas at Dallas - Naveen Jindal School of Management , Hong Kong University of Science & Technology (HKUST) - School of Business and Management and University of Texas at Dallas - School of Management
Date Posted: February 15, 2007
Accepted Paper Series
540 downloads

Incl. Electronic Paper Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
James M. Poterba , Nirupama Rao and Jeri K. Seidman
Massachusetts Institute of Technology (MIT) - Department of Economics , New York University (NYU) - Robert F. Wagner Graduate School of Public Service and University of Texas at Austin - McCombs School of Business
Date Posted: February 15, 2007
Last Revised: March 03, 2010
Working Paper Series
636 downloads

Incl. Electronic Paper The Incremental Predictive Ability of Accrual Models With Respect to Future Cash Flows
Timothy R. Yoder
University of Nebraska at Omaha
Date Posted: February 15, 2007
Working Paper Series
435 downloads

Earnings Management and Firm Performance Following Open-Market Repurchases
Journal of Finance, Forthcoming
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: February 14, 2007
Accepted Paper Series

Incl. Electronic Paper Goodwill Impairment - An Assessment of Disclosure Quality and Compliance Levels By Large Listed Australian Firms
MGSM Working Paper No. 2007-8
Tyrone M. Carlin , Nigel Finch and Guy Ford
The University of Sydney Business School , The University of Sydney Business School and Macquarie University - Graduate School of Management
Date Posted: February 14, 2007
Working Paper Series
1303 downloads

Incl. Electronic Paper On the Optimality of the Full Cost Pricing
Jean-Luc Netzer and Jacques Thépot
University of Strasbourg I (ULP) and University of Strasbourg
Date Posted: February 14, 2007
Working Paper Series
203 downloads

Incl. Electronic Paper The Impact of Regulatory Framework on Management Commentary Reports
Ann Tarca and Serene Seah
University of Western Australia and University of Western Australia
Date Posted: February 13, 2007
Working Paper Series
368 downloads

Voluntary Disclosure in R&D Intensive Industries
Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Denise A. Jones
College of William and Mary - Mason School of Business
Date Posted: February 11, 2007
Accepted Paper Series

Incl. Electronic Paper Human Resource Accounting - A New Dimension
Canadian Accounting Association (CAAA) 2006 Annual Conference
Dr. Amitabh Deo Kodwani and Ravindra Tiwari
Indian Institute of Management (IIM) rohtak and affiliation not provided to SSRN
Date Posted: February 10, 2007
Working Paper Series
4310 downloads

Incl. Electronic Paper Information Technology and Systems Research Published in Major Accounting Academic and Professional Journals
Journal of Emerging Technologies in Accounting, Vol. 3, pp. 117-128, 2006
Jap Efendi , Elizabeth V. Mulig and Murphy Smith
University of Texas at Arlington , University of South Florida at St. Petersburg and Murray State University - College of Business
Date Posted: February 09, 2007
Accepted Paper Series
582 downloads

Incl. Electronic Paper Economic Consequences of the Sarbanes-Oxley Act of 2002
Ivy Zhang
University of Minnesota - Twin Cities
Date Posted: February 08, 2007
Working Paper Series
1226 downloads

Incl. Electronic Paper Internal Auditors' Perceptions of the Effectiveness of Red Flags to Detect Fraudulent Financial Reporting
Glen D. Moyes , Ping Lin , Raymond M. Landry II and Handan Vicdan
University of Texas-Pan American , California State University, Long Beach , University of Texas-Pan American and Eastern Kentucky University
Date Posted: February 08, 2007
Working Paper Series
1006 downloads

The Economic Consequences of Accounting Fraud in Product Markets: Theory and a Case from the US Telecommunications Industry (WorldCom)
American Law and Economics Review, Vol. 8, No. 3, pp. 439-475, 2006
Gil Sadka
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: February 08, 2007
Last Revised: August 24, 2011
Accepted Paper Series

Understanding Stock Price Volatility: The Role of Earnings
Journal of Accounting Research, Vol. 48, No. 1, 2007
Gil Sadka
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: February 07, 2007
Accepted Paper Series

Accountability and Auditors' Materiality Judgments: The Effects of Differential Pressure Strength on Conservatism, Variability, and Effort
Accounting, Organizations and Society
Todd DeZoort , Paul D. Harrison and Mark H. Taylor
University of Alabama - Culverhouse School of Accountancy , Wichita State University and Case Western Reserve University - Department of Accountancy
Date Posted: February 06, 2007
Accepted Paper Series

Bankruptcy Probability Changes and the Differential Informativeness of Bond Upgrades and Downgrades
Journal of Banking and Finance, Forthcoming
Yongtae Kim and Sandeep Nabar
Santa Clara University - Leavey School of Business and Oklahoma State University, Stillwater - Spears School of Business
Date Posted: February 06, 2007
Accepted Paper Series

Incl. Electronic Paper Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation
Amy Y. Zang
Hong Kong University of Science & Technology (HKUST) - School of Business and Management
Date Posted: February 06, 2007
Last Revised: February 03, 2008
Working Paper Series
2290 downloads

Accruals, Investment, and the Accrual Anomaly
Accounting Review, Vol. 82, No. 5, pp. 1333-1364, October 2007
Frank Zhang
Yale School of Management
Date Posted: February 05, 2007
Last Revised: November 04, 2007
Accepted Paper Series

Incl. Electronic Paper The Role of the Business Press as an Information Intermediary
Brian J. Bushee , John E. Core , Wayne R. Guay and Sophia J. W. Hamm
University of Pennsylvania - The Wharton School , Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Ohio State University (OSU) - Fisher College of Business
Date Posted: February 01, 2007
Last Revised: November 22, 2011
Working Paper Series
745 downloads

Feedback and Incentives on Non-Financial Value Drivers: Effects on Managerial Decision Making
Khim Kelly
University of Waterloo - School of Accounting and Finance
Date Posted: January 30, 2007
Working Paper Series

Feedback and Incentives on Non-Financial Value Drivers: Effects on Managerial Decision Making
Contemporary Accounting Research, Vol. 24, No. 2, 2007
Khim Kelly
University of Waterloo - School of Accounting and Finance
Date Posted: January 30, 2007
Accepted Paper Series

Incl. Electronic Paper International Convergence of Accounting Standards: 'Hot Topics' and Constituents' Views in Japan
Sei-Ichi Kaneko and Ann Tarca
Security Analysts Association of Japan and University of Western Australia
Date Posted: January 30, 2007
Working Paper Series
651 downloads

Incl. Electronic Paper Market Demand for Conservative Analysts
Journal of Accounting & Economics (JAE), Vol. 50, pp. 42-57
Artur Hugon and Volkan Muslu
Arizona State University (ASU) and Bauer College of Business University of Houston
Date Posted: January 30, 2007
Last Revised: June 15, 2010
Accepted Paper Series
313 downloads

Incl. Electronic Paper Marketing Meets Finance
Victor J. Cook Jr., William Moult and Jim Spaeth
Tulane University - A.B. Freeman School of Business , Sequent Partners and Sequent Partners
Date Posted: January 30, 2007
Working Paper Series
790 downloads

Misreporting Fundraising: How Do Nonprofit Organizations Account for Telemarketing Campaigns?
Elizabeth K. Keating , Linda M. Parsons and Andrea Alston Roberts
Harvard University - John F. Kennedy School of Government , University of Alabama - Culverhouse School of Accountancy and University of Virginia (UVA) - McIntire School of Commerce
Date Posted: January 30, 2007
Working Paper Series

Incl. Electronic Paper The Capital Market Implications of the Frequency of Interim Financial Reporting: An International Analysis
Yaw M. Mensah and Robert Werner
Rutgers Business School - Newark & New Brunswick and Rutgers Business School - New Brunswick
Date Posted: January 30, 2007
Working Paper Series
385 downloads


 

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