Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

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

CiteReader:  What's this?
Papers with
  Resolved
  References: 		238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
  Links: 		5,722,240
Papers with
  Resolved
  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,281,497 Total downloads
Showing Papers 5,851 - 5,900 of 9,394
Sort By
1 2 3 4 ... Last | Next >


Existing Disclosure Challenges of IPO Allocations: A Research Report
Research in Accounting Regulation, Vol. 18, 2005
Denise A. Jones and Wanda Wallace
College of William and Mary - Mason School of Business and College of William and Mary - Mason School of Business
Date Posted: November 03, 2005
Accepted Paper Series

Incl. Electronic Paper Governance, Compliance and Legal Enforcement: Evaluating a Recent Irish Regulatory Intervention
 John Heneghan and David O'Donnell
University of Limerick - Kemmy Business School and Intellectual Capital Research Institute of Ireland
Date Posted: November 03, 2005
Working Paper Series
231 downloads

Pro Forma Adjustments to GAAP Earnings: An Analysis of Specific Adjustments, Materiality and SEC Action
Research in Accounting Regulation, Vol. 18, 2005
 Nancy B. Nichols , Sidney J. Gray and Donna L. Street
James Madison University - College of Business , The University of Sydney Business School and University of Dayton - Accounting
Date Posted: November 03, 2005
Accepted Paper Series

The Analysis of SFAS No. 109's Usefulness in Predicting Future Cash Flows from a Conceptual Framework Perspective
Research in Accounting Regulation, Vol. 18, 2005
 Joseph Legoria and Keith Sellers
Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration and Fort Lewis College
Date Posted: November 03, 2005
Accepted Paper Series

Incl. Electronic Paper An Empirical Study of Net Assets Disclosure: Inflation Accounting Revisited
International Journal of Business, Vol. 10, No. 4, 2005
 David C. Yang , Miklos A. Vasarhelyi , Caixing Liu and Kim Shima
University of Hawaii at Manoa - School of Accountancy , Rutgers Business School , California State University, Sacramento - College of Business Administration and University of Hawaii at Manoa - Shidler College of Business
Date Posted: November 02, 2005
Accepted Paper Series
405 downloads

Incl. Electronic Paper Audit Quality and Earnings Management in France
 Charles Piot and Rémi Janin
University of Grenoble and University of Grenoble and CERAG-CNRS
Date Posted: November 02, 2005
Working Paper Series
2140 downloads

Auditor Concentration and Industry Specialization Among French Listed Companies in 1997-98
Comptabilité, Contrôle, Audit, November 2005,
Charles Piot
University of Grenoble
Date Posted: November 02, 2005
Accepted Paper Series

Firm Growth and Disclosure: An Empirical Analysis
Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
 Xiumin Martin , Inder K. Khurana and Raynolde Pereira
Washington University in Saint Louis - Olin School of Business , University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Date Posted: November 02, 2005
Accepted Paper Series

Incl. Electronic Paper Market Reactions to the Disclosure of Internal Control Weaknesses and to the Characteristics of those Weaknesses under Section 302 of the Sarbanes Oxley Act of 2002
 Jacqueline S. Hammersley , Linda A. Myers and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: November 02, 2005
Working Paper Series
2102 downloads

The Existence and Independence of Audit Committees in France
Accounting & Business Research, Vol. 34, No. 3, pp. 223-246
 Charles Piot
University of Grenoble
Date Posted: November 02, 2005
Accepted Paper Series

The Numbers Game: How Do Managers Compensated with Stock Options Meet Analysts' Earnings Forecasts?
Research in Accounting Regulation, Vol. 18, 2005
 Mark P. Bauman , Mike Braswell and Kenneth W. Shaw
University of Northern Iowa , University of Missouri at Columbia and University of Missouri at Columbia - School of Accountancy
Date Posted: November 02, 2005
Accepted Paper Series

Volume, Opinion Divergence and Returns: A Study of Post-Earnings Announcement Drift
Journal of Accounting Research, Forthcoming
 Jon A. Garfinkel and Jonathan S. Sokobin
University of Iowa - Department of Finance and Jonathan Sokobin
Date Posted: November 02, 2005
Accepted Paper Series

Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom
Accounting Review, March 2006
 Stephen G. Ryan and Chi-Chun Liu
New York University (NYU) - Leonard N. Stern School of Business and National Chengchi University
Date Posted: October 31, 2005
Accepted Paper Series

Incl. Electronic Paper Is Earnings Fraud Associated with High Deferred Tax and/or Book Minus Tax Levels?
Auditing: A Journal of Practice & Theory, Vol. 27, May 2008
 Michael Ettredge , Lili Sun , Picheng Lee and Asokan Anandarajan
University of Kansas - School of Business , University of North Texas - Accounting Department , Pace University - Department of Accounting and New Jersey Institute of Technology
Date Posted: October 31, 2005
Last Revised: April 22, 2008
Accepted Paper Series
957 downloads

Incl. Electronic Paper Flexibility of Commemorative Dividends and Dividends Manipulation
 Hiroyuki Ishikawa
Osaka City University - Graduate School of Business
Date Posted: October 27, 2005
Working Paper Series
63 downloads

Incl. Electronic Paper Disclosure of Accounting Information and Stock Return Volatility in Brazil
 Luis Gustavo do Lago Quinteiro
University of Brasilia & Bank of Brazil
Date Posted: October 26, 2005
Working Paper Series
939 downloads

Social Norms Versus Standards of Accounting
GENERAL ACCOUNTING THEORY: TOWARDS BALANCED DEVELOPMENT, M. Dobija, Susan Martin, eds., Cracow, Poland: Cracow University of Economics, pp. 157-177, 2005
 Shyam Sunder
Yale University - School of Management
Date Posted: October 26, 2005
Accepted Paper Series

Incl. Electronic Paper Which Institutional Investors Trade Based on Private Information About Earnings and Returns?
 Brian J. Bushee and Theodore H. Goodman
University of Pennsylvania - The Wharton School and Purdue University - Department of Accounting
Date Posted: October 26, 2005
Working Paper Series
541 downloads

Incl. Electronic Paper Financial Moral Panic! Sarbanes-Oxley, Financier Folk Devils, and Off-Balance Sheet Arrangements
Seton Hall Law Review, Vol. 36, March 2006
 José Gabilondo
Florida International University (FIU) - College of Law
Date Posted: October 25, 2005
Accepted Paper Series
230 downloads

Incl. Electronic Paper The Audit Firm Rotation Rule: A Review of the Literature
SDA Bocconi Research Paper
 Mara Cameran , Emilia Merlotti and Dino Di Vincenzo
Bocconi University - Department of Accounting , Bocconi University and SDA Bocconi
Date Posted: October 24, 2005
Last Revised: December 23, 2011
Working Paper Series
1939 downloads

The Impact of Nonaudit Services Fee Levels on Investor Perceptions of Auditor Independence, Market Efficiency, and Wealth Distribution
Shawn M. Davis and Dana Hollie
Emory University and Louisiana State University
Date Posted: October 24, 2005
Working Paper Series

Incl. Electronic Paper Why Do Firms Go Dark? Causes and Economic Consequences of Voluntary SEC Deregistrations
ECGI - Finance Working Paper No. 155/2007, AFA 2006 Boston Meetings Paper, Robert H. Smith School Research Paper No. RHS 06-045
 Christian Leuz , Alexander J. Triantis and Tracy Yue Wang
University of Chicago - Booth School of Business , University of Maryland - Robert H. Smith School of Business and University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: October 24, 2005
Last Revised: February 13, 2011
Working Paper Series
2960 downloads

Incl. Electronic Paper Are In-Process Research and Development Charges Too Aggressive? Evidence from Acquired Firms' R&D Expenses and Acquirers' IPRD Charges
 Thomas D. Dowdell Jr., Steve C. Lim and Eric Press
North Dakota State University , Texas Christian University - M.J. Neeley School of Business and Temple University - Department of Accounting
Date Posted: October 21, 2005
Working Paper Series
223 downloads

Incl. Electronic Paper A Fundamental-Analysis-Based Test for Speculative Prices
Accounting Review, Forthcoming
 Asher Curtis
University of Washington
Date Posted: October 18, 2005
Last Revised: July 27, 2011
Accepted Paper Series
273 downloads

Incl. Electronic Paper Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report
Auditing: A Journal of Practice & Theory, Vol. 24, Supplement, pp. 115-138, 2005
 Jagan Krishnan and Yinqi Zhang
Temple University - Department of Accounting and American University
Date Posted: October 17, 2005
Last Revised: February 23, 2009
Accepted Paper Series
204 downloads

Incl. Electronic Paper International Earnings Management and Accounting Standards
 Michael D. Yu
Washington State University - Department of Accounting
Date Posted: October 17, 2005
Working Paper Series
1768 downloads

Incl. Electronic Paper Client, Industry and Country Factors Affecting Choice of Big N Industry Expert Auditors
Journal of Accounting, Auditing and Finance, Forthcoming
 Michael Ettredge , Chee Yeow Lim and Soo Young Kwon
University of Kansas - School of Business , Singapore Management University - School of Accountancy and Korea University
Date Posted: October 13, 2005
Last Revised: April 18, 2013
Working Paper Series
332 downloads

Abnormal Returns from Predicting Earnings Thresholds
Review of Accounting Studies, Vol. 10, pp. 465-496, 2005
 Lynn L. Rees
Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 13, 2005
Accepted Paper Series

Incl. Electronic Paper Do Local Analysts Know More? A Cross-Country Study of the Performance of Local Analysts and Foreign Analysts
Journal of Financial Economics (JFE), Forthcoming
 Kee-Hong Bae , Hongping Tan and Rene M. Stulz
York University - Schulich School of Business , University of Waterloo and Ohio State University (OSU) - Department of Finance
Date Posted: October 13, 2005
Accepted Paper Series
439 downloads

Incl. Electronic Paper Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance
 Shuping Chen , Dawn A. Matsumoto and Shivaram Rajgopal
University of Texas at Austin - Red McCombs School of Business , University of Washington - Department of Accounting and Emory University - Goizueta Business School
Date Posted: October 13, 2005
Working Paper Series
2003 downloads

Incl. Electronic Paper Rethinking the Influence of Agency Theory in the Accounting Academy
Issues in Accounting Education, Vol. 21, No. 1, pp. 17-30, 2006
 Jeffrey R. Cohen and Lori Holder-Webb
Boston College - Department of Accounting and Western New England University - Department of Accounting and Finance
Date Posted: October 13, 2005
Last Revised: September 27, 2009
Accepted Paper Series
1414 downloads

Incl. Electronic Paper The Association Between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts
Contemporary Accounting Research, Vol. 22, No. 4, December 2005
 Ran Barniv , Wayne B. Thomas and Mark Myring
Kent State University - Department of Accounting , University of Oklahoma, Michael F. Price College of Business and Kent State University - College of Business Administration
Date Posted: October 13, 2005
Accepted Paper Series
418 downloads

Incl. Electronic Paper The Relation between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks
 Katherine Gunny
University of Colorado at Boulder - Department of Accounting
Date Posted: October 13, 2005
Last Revised: February 02, 2012
Working Paper Series
3080 downloads

Incl. Electronic Paper The Valuation Consequences of Voluntary Accounting Changes
 James S. Linck , Thomas J. Lopez and Lynn L. Rees
Southern Methodist University , University of Alabama - Culverhouse School of Accountancy and Texas A&M University (TAMU) - Department of Accounting
Date Posted: October 13, 2005
Working Paper Series
419 downloads

Incl. Electronic Paper Accounting Information, Disclosure, and the Cost of Capital
Wharton Financial Institutions Center Working Paper Series #06-20
 Richard A. Lambert , Christian Leuz and Robert E. Verrecchia
University of Pennsylvania - Accounting Department , University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: October 12, 2005
Working Paper Series
5625 downloads

Incl. Electronic Paper Accounting Reform in Armenia
 Robert W. McGee
Fayetteville State University
Date Posted: October 12, 2005
Working Paper Series
253 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty
 Robert W. McGee
Fayetteville State University
Date Posted: October 12, 2005
Working Paper Series
465 downloads

Incl. Electronic Paper Home Bias, Foreign Mutual Fund Holdings, and the Voluntary Adoption of International Accounting Standards
Journal of Accounting Research, Forthcoming, EFA 2006 Zurich Meetings
 Vicentiu Covrig , Mark L. DeFond and Mingyi Hung
California State University, Northridge - Department of Finance, Real Estate, & Insurance , University of Southern California - Leventhal School of Accounting and The Hong Kong University of Science and Technology & University of Southern California
Date Posted: October 11, 2005
Accepted Paper Series
642 downloads

Incl. Electronic Paper The Rise of Deferred Tax Assets in Japan: The Case of the Major Japanese Banks
Journal of Accounting & Economics (JAE), Forthcoming
 Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: October 10, 2005
Last Revised: September 21, 2008
Accepted Paper Series
546 downloads

Incl. Electronic Paper Does Short-Selling Amplify Price Declines or Align Stocks with Their Fundamental Values?
 Asher Curtis and Neil L. Fargher
University of Washington and Australian National University (ANU)
Date Posted: October 05, 2005
Last Revised: September 03, 2009
Working Paper Series
913 downloads

Investigating the Usefulness of Accounting Information: Artificial Neural Networks (ANNs) versus Multivariate Analysis Linear Regression Models
The 2nd Annual Accounting Conference, Future of Accounting and Auditing, Faculty of Commerce, Cairo University, June 2005
 Abdulati A. Abdou , Ahmed M. Badawi and Dina Elmahdy
Cairo University-Faculty of Commerce , University of Tennessee, Knoxville - Mechanical, Aerospace and Biomedical Engineering Department and Morgan State University
Date Posted: October 04, 2005
Last Revised: December 02, 2009
Accepted Paper Series

Incl. Electronic Paper The Association Between Various Earnings and Cash Flow Measures of Firm Performance and Stock Returns: Some Australian Evidence
 Jodi Watson and Peter Alfred Wells
University of Technology, Sydney (UTS) - School of Accounting and University of Technology, Sydney - School of Accounting, Faculty of Business
Date Posted: October 04, 2005
Working Paper Series
913 downloads

Incl. Electronic Paper The Effect of ERP System Implementations on the Usefulness of Accounting Information
 Joseph F. Brazel and Li Dang
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management
Date Posted: October 04, 2005
Working Paper Series
3723 downloads

Incl. Electronic Paper Earnings Management to Avoid Negative Earnings Surprises in Periods Following Insider Sales
 Peggy Weber
University of Illinois at Chicago
Date Posted: October 03, 2005
Working Paper Series
100 downloads

Incl. Electronic Paper Pre-Announcement and Event-Period Private Information: A Trading Volume Analysis of Firm Size and Institutional Ownership Effects
 Richard A. Schneible Jr. and Douglas E. Stevens
University at Albany and Florida State University
Date Posted: October 03, 2005
Working Paper Series
166 downloads

Incl. Electronic Paper An Evaluation of the Causes and Consequences of In-Process Research and Development Restatements*
AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
 Monica Banyi
University of Virginia (UVA) - McIntire School of Commerce
Date Posted: October 02, 2005
Working Paper Series
341 downloads

Incl. Electronic Paper Earnings Management and Delisting Risk of Initial Public Offerings
Simon School, University of Rochester, Research Paper Series, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
 Jinliang Li and Jian Zhou
Tsinghua University - School of Economics & Management and University of Hawaii at Manoa
Date Posted: October 02, 2005
Last Revised: November 22, 2010
Working Paper Series
1468 downloads

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
390 downloads

Incl. Electronic Paper Large Shareholders and Disclosure Strategies: Evidence from IPO Lockup Expirations
 Yonca Ertimur , Ewa Sletten and Jayanthi Sunder
University of Colorado at Boulder - Department of Accounting , Boston College and University of Arizona - Eller College of Management
Date Posted: October 02, 2005
Last Revised: October 15, 2012
Working Paper Series
632 downloads

Incl. Electronic Paper Prior Forecasting Accuracy and Investor Reaction to Management Earnings Forecasts
 Amy P. Hutton and Phillip Stocken
Boston College - Carroll School of Management and Dartmouth College - Tuck School of Business
Date Posted: October 02, 2005
Last Revised: July 08, 2009
Working Paper Series
1192 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo2 in 4.094 seconds