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SSRN eLibrary Statistics:

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Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
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  Last 12 months: 		69,683

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Last 12 months: 11,228,952
Last 30 days: 844,040

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  References: 		239,806
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  Footnotes: 		78,859
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SSRN eLibrary Search Results
JEL Code: M41
4,313,745 Total downloads
Showing Papers 5,001 - 5,050 of 9,469
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Investor Perceptions of Auditor Reports Under Section 404 of the Sarbanes-Oxley Act
Jayanthi Krishnan , Heibatollah Sami and Haiyan Zhou
Temple University - Department of Accounting , Lehigh University and University of Texas - Pan American
Date Posted: September 25, 2007
Working Paper Series

Incl. Electronic Paper Investor Perceptions of Earnings Processes and Post-Announcement Drifts
 Bong-Soo Lee
Korea Advanced Institute of Science and Technology (KAIST)
Date Posted: April 12, 2011
Working Paper Series
42 downloads

Incl. Electronic Paper Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor
 William R. Baber , Jagan Krishnan and Yinqi Zhang
Georgetown University - Department of Accounting and Business Law , Temple University - Department of Accounting and American University
Date Posted: July 07, 2008
Last Revised: September 03, 2012
Working Paper Series
334 downloads

Investor Pricing of CEO Equity Incentives
Review of Quantitative Finance and Accounting, Vol. 36, No. 3, pp. 417-435, April 2011
 Jeff P. Boone , Inder K. Khurana and KK Raman
University of Texas at San Antonio - Department of Accounting , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Texas at San Antonio
Date Posted: June 16, 2010
Last Revised: April 24, 2011
Accepted Paper Series

Incl. Electronic Paper Investor Protection and Analysts' Cash Flow Forecasts Around the World
Review of Accounting Studies, Forthcoming
 Mark L. DeFond and Mingyi Hung
University of Southern California - Leventhal School of Accounting and The Hong Kong University of Science and Technology & University of Southern California
Date Posted: July 21, 2002
Working Paper Series
658 downloads

Incl. Electronic Paper Investor Protection and Disclosure: Quantitative Evidence
Warsaw School of Economics – Department of Applied Econometrics Working Paper No. 6-10,
Marek Gruszczynski
Warsaw School of Economics (SGH) - Institute of Econometrics
Date Posted: April 11, 2011
Working Paper Series
85 downloads

Incl. Electronic Paper Investor Protection and Price Informativeness About Future Earnings: International Evidence
Review of Accounting Studies, Forthcoming
 In-Mu Haw , Bingbing Hu , Jay Junghun Lee and Woody Wu
Texas Christian University - M.J. Neeley School of Business , Hong Kong Baptist University (HKBU) , Hong Kong Baptist University and Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: May 13, 2011
Accepted Paper Series
202 downloads

Incl. Electronic Paper Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence
Journal of Accounting and Economics, Forthcoming
 Mark L. DeFond , Mingyi Hung and Robert Trezevant
University of Southern California - Leventhal School of Accounting , The Hong Kong University of Science and Technology & University of Southern California and University of Southern California - Leventhal School of Accounting
Date Posted: September 17, 2004
Accepted Paper Series
992 downloads

Incl. Electronic Paper Investor Protection Laws, Accounting and Auditing Around the World
 Jere R. Francis , Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: October 21, 2001
Working Paper Series
3547 downloads

Incl. Electronic Paper Investor Protection, Earnings Opacity and Corporate Valuation
 Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: January 05, 2004
Working Paper Series
381 downloads

Incl. Electronic Paper Investor Psychology in Capital Markets: Evidence and Policy Implications
Dice Center WP 2001-10
 Kent D. Daniel , David A. Hirshleifer and Siew Hong Teoh
Columbia Business School - Finance and Economics , University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: August 14, 2001
Working Paper Series
2896 downloads

Incl. Electronic Paper Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting, Journal of Accounting Research, Forthcoming
 Sarah E. Bonner , Artur Hugon and Beverly R. Walther
University of Southern California , Arizona State University (ASU) and Northwestern University - Department of Accounting Information & Management
Date Posted: July 21, 2005
Accepted Paper Series
525 downloads

Investor Reaction to Going Concern Audit Reports
The Accounting Review, November 2010, Fisher College of Business Working Paper No. 1626447
 Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: June 18, 2010
Accepted Paper Series

Incl. Electronic Paper Investor Reaction to the Ambiguity and Mix of Positive and Negative Argumentation in Favorable Analyst Reports
 Jennifer Winchel
University of South Carolina - Moore School of Business
Date Posted: June 16, 2010
Last Revised: May 24, 2013
Working Paper Series
85 downloads

Investor Reactions to Contrasts Between the Earnings Preannouncements of Peer Firms
Contemporary Accounting Research, Forthcoming
 Mario J. Maletta and Yue May Zhang
Northeastern University - D’Amore-McKim School of Business and Northeastern University - Accounting Group
Date Posted: January 05, 2011
Accepted Paper Series

Incl. Electronic Paper Investor Reactions to Derivative Use: Experimental Evidence
 Lisa Koonce , Marlys Gascho Lipe and Mary Lea McAnally
University of Texas , University of Oklahoma - Michael F. Price College of Business and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 26, 2006
Working Paper Series
347 downloads

Incl. Electronic Paper Investor Reactions to PCAOB Inspection Reports
 Mona Offermanns and Erik Peek
Maastricht University - Department of Accounting and Information Management and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: April 13, 2011
Working Paper Series
206 downloads

Incl. Electronic Paper Investor Relations in Developing Country: A Disclosure Strategy
 Fathilatul Zakimi Abdul Hamid , Md Suhaimi Md Salleh and Mohammed Atef Md Yusof
Universiti Utara Malaysia - School of Accountancy , Universiti Utara Malaysia - School of Accountancy and Universiti Utara Malaysia - School of Accountancy
Date Posted: May 25, 2003
Working Paper Series
625 downloads

Investor Relations on the Internet: A Survey of the Euronext Zone
European Accounting Review, Vol. 12, No. 3, pp. 567-579, 2003
 J. Geerings , L. H. H. Bollen and Harold F. D. Hassink
University of Maastricht , University of Maastricht - Department of Accounting and Information Management and University of Maastricht
Date Posted: October 17, 2003
Accepted Paper Series

Incl. Electronic Paper Investor Relations, Firm Visibility, and Investor Following
 Brian J. Bushee and Gregory S. Miller
University of Pennsylvania - The Wharton School and University of Michigan - Ross School of Business
Date Posted: January 06, 2005
Working Paper Series
2028 downloads

Investor Releations and the Internet - Background, Potential Application and Evidence from the USA, UK and Germany
 Dominic Deller , Michael Stubenrath and Christoph Weber
Johan Wolfgang Goethe University , Johan Wolfgang Goethe University and Johan Wolfgang Goethe University
Date Posted: July 20, 1998
Working Paper Series

Incl. Electronic Paper Investor Sentiment and Accruals Anomaly: European Evidence
 Francisca Beer , Badreddine Hamdi and Mohamed Zouaoui
California State University, San Bernardino , University of Burgundy and University of Burgundy
Date Posted: April 14, 2013
Working Paper Series
63 downloads

Incl. Electronic Paper Investor Sentiment and Analysts' Earnings Forecast Errors
Management Science (Special Issue on Behaviorial Economics and Finance), Vol. 58 (2) pp. 293-307, February 2012
 Paul Hribar and John M. McInnis
University of Iowa - Henry B. Tippie College of Business and University of Texas at Austin - Department of Accounting
Date Posted: August 15, 2009
Last Revised: June 01, 2012
Accepted Paper Series
715 downloads

Incl. Electronic Paper Investor Sentiment and Corporate Disclosure
 Nittai Bergman and Sugata Roychowdhury
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Boston College
Date Posted: April 23, 2007
Last Revised: March 13, 2008
Working Paper Series
798 downloads

Incl. Electronic Paper Investor Sentiment and Pro Forma Earnings Disclosures
Journal of Accounting Research, Vol. 50, No. 1, pp. 1-50, March 2012
 Nerissa C. Brown , Theodore E. Christensen , W. Brooke Elliott and Richard Mergenthaler Jr.
Georgia State University - J. Mack Robinson College of Business , Brigham Young University - Marriott School of Management , University of Illinois at Urbana-Champaign and University of Iowa - Henry B. Tippie College of Business
Date Posted: August 03, 2008
Last Revised: February 20, 2012
Accepted Paper Series
693 downloads

Incl. Electronic Paper Investor Sentiment, Accruals Anomaly, and Accruals Management
Journal of Accounting, Auditing and Finance, Forthcoming
 Ashiq Ali and Umit G. Gurun
University of Texas at Dallas - Naveen Jindal School of Management and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: November 13, 2008
Accepted Paper Series
392 downloads

Incl. Electronic Paper Investor Sentiment, Post-Earnings Announcement Drift, and Accruals
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Joshua Livnat and Christine Petrovits
New York University and George Washington University - Department of Accountancy
Date Posted: September 03, 2008
Last Revised: June 24, 2009
Working Paper Series
1023 downloads

Incl. Electronic Paper Investor Sentiments, Ill-Advised Acquisitions and Goodwill Impairment
NYU Working Paper No. 2451/27476
 Feng Gu and Baruch Lev
State University of New York at Buffalo and New York University - Stern School of Business
Date Posted: October 08, 2008
Working Paper Series
265 downloads

Investor Sophistication and Market Earnings Expectations
Journal of Accounting Research, Vol 35, No 2, Autumn 1997
Beverly R. Walther
Northwestern University - Department of Accounting Information & Management
Date Posted: December 29, 1997
Accepted Paper Series

Incl. Electronic Paper Investor Sophistication and Market Earnings Expectations
 Beverly R. Walther
Northwestern University - Department of Accounting Information & Management
Date Posted: May 31, 1997
Working Paper Series
531 downloads

Investor Sophistication and Patterns in Stock Returns After Earnings Announcements
The Accounting Review, January 2000
 Eli Bartov , Suresh Radhakrishnan and Itzhak Krinsky
New York University , University of Texas at Dallas - School of Management and Deutsche Bank Alex. Brown
Date Posted: January 21, 2000
Accepted Paper Series

Investor Sophistication and Voluntary Disclosures
Review of Accounting Studies, Vol 3, 1998
 Ronald A. Dye
Northwestern University - Department of Accounting Information & Management
Date Posted: April 27, 1999
Accepted Paper Series

Incl. Electronic Paper Investor Tax Heterogeneity and Ex-Dividend Day Trading Volume - The Effect of Dividend Yield and Institutional Ownership
 Dan S. Dhaliwal and Oliver Zhen Li
University of Arizona - Department of Accounting and National University of Singapore
Date Posted: October 12, 2003
Working Paper Series
656 downloads

Incl. Electronic Paper Investor Trading and the Post Earnings Announcement Drift
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ; The Accounting Review, Forthcoming
 Benjamin C. Ayers , Oliver Zhen Li and P. Eric Yeung
University of Georgia , National University of Singapore and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 20, 2008
Last Revised: September 17, 2011
Working Paper Series
594 downloads

Investor Valuation of the Abandonment Option
 Philip G. Berger , Eli Ofek and Itzahk Swary
University of Chicago - Booth School of Business , New York University (NYU) - Department of Finance and Tel Aviv University - Faculty of Management
Date Posted: July 05, 1998
Working Paper Series

Incl. Electronic Paper Investors' and Managers' Reactions to Corporate Inversion Transactions
 Jim A. Seida and William F. Wempe
University of Notre Dame - Department of Accountancy and Texas Christian University - M.J. Neeley School of Business
Date Posted: January 21, 2003
Working Paper Series
206 downloads

Investors' Differential Reaction to Positive Versus Negative Earnings Surprises
Contemporary Accounting Research, Vol. 25, No. 3, 2008
 Arianna S. Pinello
Florida Gulf Coast University
Date Posted: August 29, 2007
Last Revised: May 14, 2008
Accepted Paper Series

Incl. Electronic Paper Investors' Differential Reaction to Positive Versus Negative Earnings Surprises
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
 Arianna S. Pinello
Florida Gulf Coast University
Date Posted: October 02, 2005
Working Paper Series
391 downloads

Incl. Electronic Paper Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements
 Susan D. Krische
American University - Kogod School of Business
Date Posted: November 20, 2001
Working Paper Series
332 downloads

Incl. Electronic Paper Investors' Interpretations of the October 15, 2002 Standard & Poors Transparency & Disclosure Rankings
C.S. Agnes Cheng , Denton Collins and Henry Huang
Louisiana State University , Texas Tech University - Area of Accounting and Prairie View A&M University - College of Business
Date Posted: April 14, 2003
Working Paper Series
1040 downloads

Incl. Electronic Paper Investors' Misreaction to Unexpected Earnings: Evidence of Simultaneous Overreaction and Underreaction
 Michael Kaestner
Toulouse University
Date Posted: December 07, 2005
Working Paper Series
357 downloads

Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?
Contemporary Accounting Research, Volume 26 Issue 2
 Hun-Tong Tan and Seet-Koh Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: May 30, 2008
Last Revised: January 30, 2009
Accepted Paper Series

Incl. Electronic Paper Investors' Reactions to Management Disclosure Corrections: Does Presentation Format Matter?
 Hun-Tong Tan and Seet-Koh Tan
Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: May 30, 2008
Working Paper Series
168 downloads

Incl. Electronic Paper Investors' Reactions to Management Guidance Forms
 Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: July 20, 2006
Working Paper Series
171 downloads

Investors' Reactions to Management Guidance Forms: The Influence of Multiple Benchmarks
Accounting Review, Forthcoming
 Jun Han and Hun-Tong Tan
The University of Hong Kong and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: October 19, 2006
Accepted Paper Series

Incl. Electronic Paper Investors' Response to Revelations of Prior Uncorrected Misstatements
 Thomas C. Omer , Marjorie K. Shelley and Anne Thompson
University of Nebraska-Lincoln , Texas A&M University - Department of Accounting and University of Illinois at Urbana-Champaign
Date Posted: May 21, 2011
Last Revised: June 24, 2012
Working Paper Series
123 downloads

Investors' Trade Size and Trading Responses around Earnings Announcements: An Empirical Investigation
Accounting Review, April 2001
 Neil Bhattacharya
Singapore Management University - School of Accountancy
Date Posted: February 27, 2001
Accepted Paper Series

Incl. Electronic Paper Investors’ Demand for Sell-Side Research: SEC Filings, Media Coverage, and Market Factors
 Alastair Lawrence , James Ryans and Yuan Sun
University of California, Berkeley - Haas School of Business , University of California, Berkeley - Haas School of Business and University of California, Berkeley - Haas School of Business
Date Posted: November 11, 2012
Last Revised: April 26, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper Investors’ Expectation of Loss Reversal and Test of Accruals Mispricing
 Jung Hoon Kim and Young Jun Kim
Florida International University and Seoul National University
Date Posted: February 21, 2013
Last Revised: February 25, 2013
Working Paper Series
37 downloads

Investors’ Perceptions of the Relevance of Credit Transactions Disclosure in Income Statement
 Rosemary Obiageri Obasi and Mercelina Chizoba Ekweme
Benson Idahosa University - Department of Accounting and affiliation not provided to SSRN
Date Posted: May 19, 2012
Working Paper Series


 

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