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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
Papers Received in
  Last 12 months:
68,968

Paper Downloads:
To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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


SSRN eLibrary Search Results
JEL Code: M4
5,295,924 Total downloads
Showing Papers 5,601 - 5,650 of 13,026
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The Impact of Assets Disposal and Economic Crisis on the Valuation of Asset Write-Offs
Norman Mohd-Saleh
Universiti Kebangsaan Malaysia - Graduate School of Business
Date Posted: July 01, 2008
Last Revised: January 11, 2010
Working Paper Series

Incl. Electronic Paper Accounting Fraud at Xerox Corporation
Amy Butala and Zafar Khan
Eastern Michigan University and Eastern Michigan University
Date Posted: June 30, 2008
Working Paper Series
1751 downloads

Incl. Electronic Paper An Intelligent Tutoring System for the Accounting Cycle: Enhancing Textbook Homework with Artificial Intelligence
Benny G. Johnson , Fred Phillips and Linda G. Chase
Quantum Simulations, Inc. , University of Saskatchewan and affiliation not provided to SSRN
Date Posted: June 30, 2008
Working Paper Series
266 downloads

Incl. Electronic Paper Financial Statement and Projection Preparation in Start-Up Ventures
Gavin Cassar
INSEAD
Date Posted: June 30, 2008
Working Paper Series
466 downloads

Incl. Electronic Paper Instructor-Assigned and Student-Selected Groups: A View from Inside
Sandy Hilton and Fred Phillips
University of British Columbia (UBC) - Okanagan University College and University of Saskatchewan
Date Posted: June 30, 2008
Working Paper Series
97 downloads

Incl. Electronic Paper Online Homework versus Intelligent Tutoring Systems: Pedagogical Support for Transaction Analysis and Recording
Issues in Accounting Education, Forthcoming
Fred Phillips and Benny G. Johnson
University of Saskatchewan and Quantum Simulations, Inc.
Date Posted: June 30, 2008
Last Revised: November 07, 2010
Working Paper Series
144 downloads

Incl. Electronic Paper Relationship between Abnormal Earnings Persistence, Industry Structure, and Market Share in Brazilian Public Firms
Coelho Antonio Carlos , Andson Braga Aguiar and Alexsandro Broedel Lopes
UFC - FEAAC - PPAC , University of Sao Paulo (USP) and Universidade de São Paulo
Date Posted: June 30, 2008
Working Paper Series
138 downloads

Incl. Electronic Paper Soft Information in Earnings Announcements: News or Noise?
INSEAD Working Paper No. 2010/33/AC
Elizabeth A. Demers and Clara Vega
University of Virginia (UVA) - Darden School of Business and Board of Governors of the Federal Reserve System
Date Posted: June 30, 2008
Last Revised: May 11, 2010
Working Paper Series
476 downloads

Incl. Electronic Paper CEO and CFO Career Penalties to Missing Quarterly Analysts Forecasts
Richard Mergenthaler Jr., Shivaram Rajgopal and Suraj Srinivasan
University of Iowa - Henry B. Tippie College of Business , Emory University - Goizueta Business School and Harvard Business School
Date Posted: June 29, 2008
Last Revised: August 12, 2012
Working Paper Series
1411 downloads

Incl. Electronic Paper The Dynamics of Earnings Management in IPOs and the Role of Venture Capital
Sabrina Ozawa Gioielli and Antonio Gledson De Carvalho
Government of the Federative Republic of Brazil - Central Bank of Brazil and Fundacao Getulio Vargas School of Business at Sao Paulo
Date Posted: June 29, 2008
Last Revised: July 07, 2008
Working Paper Series
540 downloads

The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms: A Retrospective Study
Journal of Contemporary Accounting and Economics, December 2008
John Goodwin , Kamran Ahmed and Richard A. Heaney
Sabanci University , La Trobe University and University of Western Australia
Date Posted: June 28, 2008
Accepted Paper Series

The Value of Faculty Internships in Auditing
Current Issues in Auditing, Vol. 2, No. 1, 2008
Terri Herron and Marc Morozzo
University of Montana - Department of Accounting and Finance and KPMG International, LLP
Date Posted: June 28, 2008
Accepted Paper Series

A Cross-Country Study on the Effects of National Culture on Earnings Discretion
Journal of International Business Studies, Forthcoming
Sam Han , Tony Kang , Stephen B. Salter and Yong Keun Yoo
Korea University Business School , Oklahoma State University - School of Accounting , University of Texas at El Paso - Department of Accounting and Korea University Business School
Date Posted: June 27, 2008
Accepted Paper Series

Incl. Electronic Paper Rating the Ratings: How Good are Commercial Governance Ratings?
Stanford Law and Economics Olin Working Paper No. 360, Rock Center for Corporate Governance at Stanford University Working Paper No. 1, Journal of Financial Economics (JFE), Vol. 98, No. 3, 2010
Robert Daines , Ian D. Gow and David F. Larcker
Stanford Law School , Harvard Business School and Stanford University - Graduate School of Business
Date Posted: June 27, 2008
Last Revised: October 10, 2010
Working Paper Series
1541 downloads

The Long-Term Price Effect of S&P 500 Index Addition and Earnings Quality
Financial Analysts Journal, Vol. 64, No. 5, 2008
Petya Platikanova
ESADE - Ramon Llull University
Date Posted: June 27, 2008
Last Revised: September 24, 2008
Accepted Paper Series

Incl. Electronic Paper An Analysis of the Value of Cash Flow Statements of New Zealand Pension Schemes
British Accounting Review, Vol. 39, No. 4, 2007
Fawzi Laswad and Rachel F. Baskerville
Lincoln University (NZ) - Accounting Group and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: June 26, 2008
Last Revised: August 10, 2008
Accepted Paper Series
115 downloads

An Analysis of Voluntary Annual Report Disclosures of Outsourcing: Determinants and Firm Performance
Ronald F. Premuroso
The University of Montana
Date Posted: June 24, 2008
Last Revised: May 26, 2009
Working Paper Series

Incl. Electronic Paper Compliance with the Requirements of Accounting Standard by Quoted Companies in Nigeria
Aliyu Sulaiman Kantudu and Dr. Muhammad Tanko II
Bayero University Kano - Department of Accounting and Ahmadu Bello University (ABU) - Department Of Accounting
Date Posted: June 24, 2008
Working Paper Series
511 downloads

Incl. Electronic Paper R&D Capitalization and Reputation-Driven Real Earnings Management
Nicholas Seybert
University of Maryland - Department of Accounting & Information Assurance
Date Posted: June 24, 2008
Last Revised: May 27, 2009
Working Paper Series
542 downloads

The Value-Relevance of Financial Statement Recognition Versus Note Disclosure: Evidence from Goodwill Accounting
European Accounting Review, Forthcoming
Khaled Aljifri and David B. Citron
United Arab Emirates University and City University London - Sir John Cass Business School
Date Posted: June 24, 2008
Accepted Paper Series

Conservatism and Debt
Journal of Accounting & Economics (JAE), Forthcoming
Anne Beatty , Jeff Jiewei Yu and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Southern Methodist University - Cox School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 23, 2008
Accepted Paper Series

Gender Differences in Audit Quality
2008 American Accounting Association annual meeting
Chen-lung Chin and Hsin-Yi Chi
National Chengchi University (NCCU) - Department of Accounting and National Chung Hsing University - Department of Accounting
Date Posted: June 23, 2008
Last Revised: February 06, 2010
Accepted Paper Series

Incl. Electronic Paper The Contribution of the Harvard Business School to Management Control, 1908-1980
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: June 23, 2008
Working Paper Series
232 downloads

Incl. Electronic Paper Accounting Conservatism and Debt Contract: Efficient Liquidation and Covenant Renegotiation
Jing Li
Carnegie Mellon University - David A. Tepper School of Business
Date Posted: June 21, 2008
Last Revised: September 09, 2010
Working Paper Series
736 downloads

Incl. Electronic Paper Audit Committees and Corporate Governance in a Developing Country
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Nelson Waweru , Riro G. Kamau and Enrico Uliana
York University - School of Administrative Studies , University of Nairobi and University of Cape Town (UCT) - Department of Accounting
Date Posted: June 21, 2008
Last Revised: January 19, 2009
Working Paper Series
695 downloads

Incl. Electronic Paper Executive Pay and 'Independent' Compensation Consultants
Marshall School of Business Working Paper No. FBE 10-09, Journal of Accounting and Economics, Forthcoming
Kevin J. Murphy and Tatiana Sandino
University of Southern California - Marshall School of Business and Harvard Business School - Accounting and Control
Date Posted: June 21, 2008
Last Revised: February 24, 2010
Accepted Paper Series
1345 downloads

Incl. Electronic Paper Extended Dividend, Cash Flow and Residual Income Valuation Models - Accounting for Deviations from Ideal Conditions
Nicolas Heinrichs , Dieter Hess , Carsten Homburg , Michael Lorenz and Soenke Sievers
University of Cologne - Graduate School of Risk Management , University of Cologne - Department of Corporate Finance , University of Cologne , University of Cologne and University of Cologne
Date Posted: June 19, 2008
Last Revised: June 04, 2011
Working Paper Series
1725 downloads

Anticipatory and Implementation Effects of FIN 46 on the Behavior of Different Market Participants
Umit G. Gurun , Alina Lerman and Joshua Ronen
University of Texas at Dallas - Naveen Jindal School of Management , Yale School of Management and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: June 18, 2008
Last Revised: April 28, 2011
Working Paper Series

Incl. Electronic Paper Can Analysts Help to Predict Stock Returns? Implied Cost of Capital and Value-to-Price Ratio in International Capital Markets
Florian Esterer and David Schröder
MainFirst Schweiz AG and University of London - Birkbeck College
Date Posted: June 18, 2008
Last Revised: May 14, 2011
Working Paper Series
338 downloads

Incl. Fee Electronic Paper Creating a Bigger Bath Using the Deferred Tax Valuation Allowance
Journal of Business Finance & Accounting, Vol. 35, No. 5-6, pp. 601-625, June/July 2008
Theodore E. Christensen , Gyung H. Paik and Earl K. Stice
Brigham Young University - Marriott School of Management , Brigham Young University - School of Accountancy and Hong Kong University of Science and Technology
Date Posted: June 18, 2008
Accepted Paper Series
4 downloads

Incl. Electronic Paper Earnings Management Around Initial Public Offerings: A Re-Examination
Rock Center for Corporate Governance Working Paper No. 23
Chris Armstrong , George Foster and Daniel J. Taylor
University of Pennsylvania - Accounting Department , Stanford Graduate School of Business and University of Pennsylvania - The Wharton School
Date Posted: June 18, 2008
Last Revised: April 04, 2012
Working Paper Series
1082 downloads

Incl. Electronic Paper Associations Between Internal and External Corporate Governance Characteristics and the Consequences of Regulating Governance Practices
William R. Baber and Lihong Liang
Georgetown University - Department of Accounting and Business Law and Syracuse University
Date Posted: June 17, 2008
Working Paper Series
540 downloads

Incl. Electronic Paper Some Remarks About the Spanish Accountancy Legal Reform (Notas Sobre La Reforma Contable Española)
Anselmo M. Martinez Canellas
Universitat de les Illes Balears
Date Posted: June 17, 2008
Last Revised: July 22, 2009
Working Paper Series
60 downloads

Incl. Electronic Paper Audit Committees, Boards of Directors, and Remediation of Material Weaknesses in Internal Control
Contemporary Accounting Research, Forthcoming
Beng Wee Goh
Singapore Management University - School of Accountancy
Date Posted: June 16, 2008
Last Revised: April 09, 2013
Accepted Paper Series
583 downloads

Accounting in and for the Subprime Crisis
Accounting Review, Vol. 83, 2008
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: June 16, 2008
Accepted Paper Series

Audit Hazard and Legal Regimes: Analysis of the Reform Issues in South Africa
Staff Working Paper Series, School of Accountancy, University of the Witwatersrand
Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: June 16, 2008
Accepted Paper Series

Incl. Electronic Paper Detecting Causes of Variances in Operational Outputs of Manufacturing Organizations: A Forensic Accounting Investigation Approach
Enyi Patrick Enyi
Babcock University
Date Posted: June 16, 2008
Working Paper Series
737 downloads

Incl. Electronic Paper Evolution of Accounting and Financial Sector Regulation within The European Union Policy
Maria Cristina Ungureanu and Voicu D. Dragomir
Genoa Centre for Law and Finance, University of Genoa and Bucharest Academy of Economic Studies
Date Posted: June 16, 2008
Working Paper Series
230 downloads

Incl. Electronic Paper Thought and Behavior Contagion in Capital Markets
HANDBOOK OF FINANCIAL MARKETS: DYNAMICS AND EVOLUTION, 2009
David A. Hirshleifer and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: June 16, 2008
Last Revised: December 13, 2008
Accepted Paper Series
1290 downloads

Incl. Electronic Paper Abnormal Stock Performance of Late Filing Firms: Additional Investigation
Mikhail Pevzner
George Mason University - School of Management
Date Posted: June 15, 2008
Working Paper Series
113 downloads

Incl. Electronic Paper Equity Value, Implied Cost of Equity and Shareholders' Real Options
Accounting and Finance
Byungcherl Charlie Sohn
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: June 13, 2008
Last Revised: February 07, 2011
Accepted Paper Series
268 downloads

Incl. Electronic Paper Institutional Drivers of Reporting Decisions in Nonprofit Hospitals
Journal of Accounting Research, Forthcoming
Ranjani Krishnan and Michelle Yetman
Michigan State University - Department of Accounting & Information Systems and University of California, Davis - Graduate School of Management
Date Posted: June 13, 2008
Last Revised: January 28, 2011
Accepted Paper Series
230 downloads

Incl. Electronic Paper An Examination of Auditor Negotiation Strategies
Northeastern U. College of Business Administration Research Paper No. 08-005
Helen L. Brown-Liburd and Arnold Wright
Rutgers University, Newark - Rutgers Business School - Department of Accounting and Information Systems and Northeastern University - Accounting Area
Date Posted: June 12, 2008
Working Paper Series
231 downloads

Incl. Electronic Paper Financial Status, Corporate Governance Quality, and the Likelihood of Managers Using Discretionary Accruals
Accounting Research Journal, Vol. 22, No. 2, pp. 93-117
Sebahattin Demirkan and Harlan D. Platt
Suffolk University - Sawyer School of Management and Northeastern University
Date Posted: June 11, 2008
Last Revised: December 05, 2012
Accepted Paper Series
183 downloads

Incl. Electronic Paper Accounting Conservatism, Information Uncertainty and Analysts' Forecasts
Jing Li
Carnegie Mellon University - David A. Tepper School of Business
Date Posted: June 11, 2008
Last Revised: January 29, 2010
Working Paper Series
948 downloads

Incl. Electronic Paper Fundamental Valuation of Extra-Financial Information
Corporate Ownership and Control, Vol. 8, No. 1, pp. 296-320, Fall 2010
Christian Mandl , Sebastian Lobe , Klaus Röder and Martina Dürndorfer
University of Regensburg - Faculty of Business, Economics & Information Systems , University of Regensburg , University of Regensburg - Faculty of Business, Economics & Information Systems and The Value Group GmbH
Date Posted: June 11, 2008
Last Revised: November 07, 2010
Accepted Paper Series
589 downloads

Incl. Electronic Paper Resource Allocation Challenges in South African Universities: A Management Accounting Perspective
Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: June 11, 2008
Last Revised: October 15, 2008
Working Paper Series
157 downloads

Incl. Electronic Paper Unbundling on Insurance Contracts for Accounting and Tax Purposes - One Common Solution for Two Problems
Otto A. Altenburger , Max Goettsche and Magdalena Kuntner
University of Vienna - Institute of Business Administration , University of Regensburg, Faculty of Economics and University of Vienna - Institute of Business Administration
Date Posted: June 11, 2008
Last Revised: July 28, 2008
Working Paper Series
138 downloads

Geographic Earnings Disclosure and Trading Volume
Journal of Accounting and Public Policy, Forthcoming
Ole-Kristian Hope , Wayne B. Thomas and Glyn J. Winterbotham
University of Toronto - Rotman School of Management , University of Oklahoma, Michael F. Price College of Business and Winthrop University
Date Posted: June 10, 2008
Accepted Paper Series

IPO Pricing and Executive Compensation
International Journal of Business, Vol. 12, No. 3, 2007
Ehsan Nikbakht , Manuchehr Shahrokhi and Robert Martin
Hofstra University , California State University, Fresno and affiliation not provided to SSRN
Date Posted: June 10, 2008
Accepted Paper Series


 

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