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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months:
68,988

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To date: 65,953,402
Last 12 months: 11,186,475
Last 30 days: 1,057,634

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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: M4
5,293,732 Total downloads
Showing Papers 6,051 - 6,100 of 13,024
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Incl. Electronic Paper How Investors Trade Around Interim Earnings Announcements
EFA 2002 Berlin, Forthcoming
Hannu J. Schadewitz
Turku School of Economics - Department of Accounting & Finance
Date Posted: March 10, 2007
Working Paper Series
400 downloads

Incl. Electronic Paper How is Employee Participation in Developing Performance Indicators Related to Employee Job Performance? Agency vs. Self-Determination Theory
Bianca A.C. Groen , Marc Wouters and Celeste Wilderom
University of Twente , University of Twente - School of Management and Governance and University of Twente
Date Posted: August 15, 2011
Working Paper Series
113 downloads

How is the IFRS for SME Accepted in the European Context? An Analysis of the Homogeneity Among European Countries, Users and Preparers in the European Commission Questionnaire
Advances in Accounting Incorporating Advances in International Accounting, Vol. 28-1
Alberto Quagli
University of Genoa - DITEA
Date Posted: July 14, 2010
Last Revised: August 31, 2011
Accepted Paper Series

Incl. Electronic Paper How Markets React to Earnings Announcements in the Absence of Analysts and Institutions: Evidence from the Saudi Market
Ahmed A. Alzahrani
Brunel University
Date Posted: November 28, 2009
Last Revised: December 02, 2009
Working Paper Series
71 downloads

Incl. Electronic Paper How Markets Valuate and Response to IFRS Reconciliations Adjustments in Finland
Hannu J. Schadewitz and Markku J. Vieru
Turku School of Economics - Department of Accounting & Finance and University of Lapland - Faculty of Social Sciences
Date Posted: August 13, 2007
Working Paper Series
439 downloads

How Much Do Firms Hedge with Derivatives?
Journal of Financial Economics, Forthcoming
Wayne R. Guay and S.P. Kothari
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 31, 2003
Accepted Paper Series

Incl. Electronic Paper How Much do Firms Hedge with Derivatives?
AFA 2002 Atlanta Meetings
Wayne R. Guay and S.P. Kothari
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: March 27, 2001
Working Paper Series
2247 downloads

Incl. Electronic Paper How Much do Firms Hedge with Derivatives?
Wayne R. Guay and S.P. Kothari
University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: December 13, 2000
Working Paper Series
1513 downloads

Incl. Electronic Paper How Much New Information is There in Earnings?
Journal of Accounting Research, Vol. 46, December 2008
Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: March 12, 2008
Last Revised: March 09, 2009
Accepted Paper Series
1449 downloads

How Much of the Recent Evidence of a Corporate Tax Shelter Problem is Explained by Increased Stock Option Activity?
UVA Law School Law-Econ. Research Paper No. 00-17; UVA School of Law Public Law Working Paper No. 00-11
George K. Yin
University of Virginia School of Law
Date Posted: August 11, 2000
Working Paper Series

Incl. Electronic Paper How Much Tax Do Large Public Corporations Pay? Estimating the Effective Tax Rates of the S&P 500
UVA School of Law, Public Law Working Paper No. 03-5; Univ. of Virginia Law & Econ Research Paper No. 03-5
George K. Yin
University of Virginia School of Law
Date Posted: May 03, 2003
Accepted Paper Series
719 downloads

How Much Will Firms Pay for Earnings that do not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings
Accounting Review, April 2004
Merle Erickson , Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: November 05, 2003
Accepted Paper Series

Incl. Electronic Paper How Much Will Firms Pay for Earnings That Do Not Exist? Evidence of Taxes Paid on Allegedly Fraudulent Earnings
Merle Erickson , Michelle Hanlon and Edward L. Maydew
University of Chicago - Booth School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of North Carolina at Chapel Hill - Accounting Area
Date Posted: December 03, 2002
Working Paper Series
1262 downloads

Incl. Electronic Paper How Partners' Views Influence Auditor Judgment
Auditing: A Journal of Practice & Theory, Forthcoming
Marietta Peytcheva and Peter R. Gillett
Lehigh University and Rutgers, The State University of New Jersey - Accounting & Information Systems
Date Posted: July 29, 2011
Accepted Paper Series
105 downloads

Incl. Electronic Paper How Representative are Cross-Listed Firms? An Analysis of Firm and Accounting Quality
Mark H. Lang , Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Date Posted: August 13, 2001
Working Paper Series
998 downloads

How Representative are Firms that are Cross Listed in the United States? An Analysis of Accounting Quality
Journal of Accounting Research, Forthcoming
Mark H. Lang , Jana Smith Raedy and Michelle Yetman
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and University of California, Davis - Graduate School of Management
Date Posted: March 28, 2003
Accepted Paper Series

How Standardized is Accounting?
Accounting Review, Vol. 86, No. 5
Paul E. Madsen
University of Florida
Date Posted: March 07, 2011
Last Revised: March 30, 2012
Working Paper Series

Incl. Electronic Paper How the Discovery of Accruals-Based vs. Real Earnings Management Affects Investment Decisions
Max R. Hewitt , Frank D. Hodge and Jamie H. Pratt
Indiana University Bloomington - Department of Accounting , University of Washington - Michael G. Foster School of Business and Indiana University Bloomington - Department of Accounting
Date Posted: April 06, 2013
Working Paper Series
126 downloads

Incl. Electronic Paper How the Global Credit and Economic Crises are Affecting Accounting and Financial Reporting Issues: An Overview of Key Implications from a Credit Perspective
Moody's Global Credit Research, December 2008
Mark LaMonte , Wallace Enman , Wesley Smyth , Donald Robertson and Jason M. Cuomo
Moody's Investors Service , affiliation not provided to SSRN , Moody's Corporation , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: December 13, 2008
Last Revised: May 12, 2011
Accepted Paper Series
1002 downloads

How the Quest for Efficiency Undermined the Market
Harvard NOM Working Paper No. 03-39
Krishna Palepu and Paul M. Healy
Harvard University - Harvard Business School and Harvard Business School
Date Posted: July 24, 2003
Accepted Paper Series

Incl. Electronic Paper How Timely are Earnings When Costs are Sticky? Implications for the Link Between Conditional Conservatism and Cost Stickiness
AAA 2009 Management Accounting Section (MAS) Meeting Paper
Carsten Homburg and Julia Nasev
University of Cologne and University of Cologne
Date Posted: July 30, 2008
Working Paper Series
697 downloads

Incl. Electronic Paper How Timely is Financial Reporting in China? An Empirical Study
Robert W. McGee and Xiaoli Yuan
Fayetteville State University and California State University, East Bay - Department of Accounting & Finance
Date Posted: October 13, 2008
Working Paper Series
283 downloads

Incl. Electronic Paper How to Assess Accountability of Listed Italian Public Utilities Companies?
Management delle Utilities, No. 4, p. 19, 2011
Paolo Ricci and Tiziana Landi
University of Sannio - Department of Analysis of Social and Economic Systems (DASES) and University of Sannio - Department of Analysis of Social and Economic Systems (DASES)
Date Posted: February 21, 2012
Accepted Paper Series
23 downloads

Incl. Electronic Paper How to Assess the Quality of Voluntary Disclosures
Giacomo Boesso
University of Padua - Department of Economics
Date Posted: October 31, 2005
Working Paper Series
537 downloads

Incl. Electronic Paper How to Avoid Mistakes in Valuation - Comment to 'Consistency in Valuation: A Practical Guide' by Velez-Pareja and Burbano-Perez and Some Pedagogical Notes on Valuation and Costs of Capital
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: March 10, 2010
Working Paper Series
1075 downloads

Incl. Electronic Paper How to Avoid Mistakes in Valuation: Guidelines for Practitioners
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: March 14, 2011
Working Paper Series
324 downloads

How to Ensure Consistency between Discount Rates and Cash Flows?
The Valuation Journal, Vol. 6, No. 2. pp. 4-45, 2011
Sergei Vasilievich Cheremushkin
affiliation not provided to SSRN
Date Posted: August 12, 2012
Accepted Paper Series

Incl. Electronic Paper How to Evaluate the Share Price Performance During CEO Tenure: The Case of Josef Ackermann’s Stewardship at Deutsche Bank
25th Australasian Finance and Banking Conference 2012

Date Posted: August 29, 2012
Last Revised: October 30, 2012
Working Paper Series
56 downloads

Incl. Electronic Paper How to Gather Data Using a Web Crawler: An Application Using SAS to Search Edgar
Joseph Engelberg and Srinivasan Sankaraguruswamy
University of California, San Diego (UCSD) - Rady School of Management and National University of Singapore (NUS) - Department of Accounting
Date Posted: October 09, 2007
Working Paper Series
2335 downloads

How to Improve the Overall Reliability of Corporate Financial Reporting: The Auditor's Perspective
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
Mohd A. RuJoub and Nicola Parr
Eastern Connecticut State University - Department of Business Administration and Independent
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper How to Measure Country Level Financial Reporting Quality?
Qingliang Tang , Huifa Chen and Zhijun Lin
University of Western Sydney , Shanghai Maritime University and Hong Kong Baptist University
Date Posted: July 22, 2012
Working Paper Series
154 downloads

How to Measure the Comparability of Financial Statements?
International Journal of Managerial and Financial Accounting, Vol. 1, No. 4, pp. 379–397, 2009,
Vicky Cole , Joël Branson and Diane Breesch
Vrije Universiteit Brussel , Vrije Universiteit Brussel VUB and Vrije Universiteit Brussel
Date Posted: March 26, 2010
Accepted Paper Series

Incl. Electronic Paper How to Measure the Cost of Disruptions in Multistage Manufacturing Systems
Ge Bai , Takehisa Kajiwara and Jianbo Liu
Washington and Lee University - Williams School of Commerce, Economics, and Politics , Kobe University - Graduate School of Business Administration and Michigan State University - Department of Electrical and Computer Engineering
Date Posted: August 21, 2012
Working Paper Series
80 downloads

Incl. Electronic Paper How to Mitigate Auditor’s Conscious and Unconscious Bias? An Experimental Study
Sergeja Slapnicar , Maja Zaman Groff and Igor Loncarski
University of Ljubljana - Faculty of Economics , University of Ljubljana - Faculty of Economics and University of Ljubljana - Faculty of Economics
Date Posted: August 06, 2012
Working Paper Series
86 downloads

Incl. Electronic Paper How to Perform in the Field of Accounting Research? The Case of Romania
International Journal of Critical Accounting, Vol. 4, No. 2, pp.145–174,
Nadia Albu and Catalin Nicolae Albu
Bucharest Academy of Economic Studies and Bucharest University of Economic Studies
Date Posted: February 28, 2011
Last Revised: December 30, 2012
Accepted Paper Series
6 downloads

Incl. Fee Electronic Paper How to Profit from Defence: A Study in the Misapplication of Business Accounting to the Public Sector in Australia
Financial Accountability & Management, Vol. 20, No. 3, pp. 281-304, August 2004
Allan D. Barton
Australian National University (ANU) - School of Business and Information Management
Date Posted: July 26, 2004
Accepted Paper Series
26 downloads

Incl. Electronic Paper How to Review a Paper
Derek Oler and William R. Pasewark
Texas Tech University - Rawls College of Business and Texas Tech University - Rawls College of Business, Area of Accounting
Date Posted: December 28, 2012
Working Paper Series
257 downloads

Incl. Electronic Paper How to Select Accounting Faculty: A Look at Some Economic and Ethical Issues
Journal of Accounting, Ethics & Public Policy, Vol 2, No 4
Robert W. McGee
Fayetteville State University
Date Posted: January 27, 2001
Accepted Paper Series
352 downloads

Incl. Electronic Paper How to Set Up Profitability of Commissionaires in Accordance with the Arm's Length Principle
Michal Jelinek
affiliation not provided to SSRN
Date Posted: December 09, 2009
Working Paper Series
95 downloads

How to Value Employee Stock Options
Financial Analysts Journal, Vol. 60, No. 1, pp. 114-119, January/February 2004
John C. Hull and Alan White
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: February 13, 2004
Accepted Paper Series

How US and UK Auditing Practices Became Muddled to Muddle Corporate Governance Principles
ICFAI Journal of Audit Practice, Vol. 2, No. 3, July 2005
Shann Turnbull
International Institute for Self-Governance
Date Posted: May 17, 2005
Accepted Paper Series

Incl. Electronic Paper How US and UK Auditing Practices Became Muddled to Muddle Corporate Governance Principles
Shann Turnbull
International Institute for Self-Governance
Date Posted: November 08, 2004
Working Paper Series
819 downloads

Incl. Electronic Paper How Useful is the Return on Capital Employed (ROCE) as a Performance Indicator?
AJMS, Vol. 1, 4th Quarter, 2005
Enyi Patrick Enyi
Babcock University
Date Posted: July 06, 2005
Accepted Paper Series
956 downloads

Incl. Electronic Paper How Verifiable Cheap-Talk Can Convey Unverifiable Information
Robert J. Bloomfield and Vrinda Kadiyali
Cornell University - Samuel Curtis Johnson Graduate School of Management and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: March 28, 2001
Working Paper Series
317 downloads

Incl. Electronic Paper How Well Can Publication of an Article in a Top Accounting Journal Be Used as a Proxy for its Contribution?
Chee W. Chow , Kamal Haddad , Gangaram Singh and Anne Wu
San Diego State University , San Diego State University - Finance Department , San Diego State University - Department of Management and National Chengchi University (Taipei)
Date Posted: July 31, 2006
Working Paper Series
519 downloads

How Well Do Investors Understand Loss Persistence?
Review of Accounting Studies, Forthcoming
Kevin K. Li
University of Toronto - Rotman School of Management
Date Posted: February 09, 2010
Last Revised: December 14, 2010
Accepted Paper Series

Incl. Electronic Paper How Well Does the Modigiliani-Miller Invariance Proposition Apply to Savings and Loans and Thrifts? An Empirical Examination
Jonathan I. Arnold
Government of the State of New York - New York State Attorney General
Date Posted: October 01, 2009
Working Paper Series
118 downloads

Incl. Electronic Paper How Will the Billions of 'Free' Climate Change Allowances Under Cap-and-Trade Affect U.S. Companies’ Balance Sheets?
UC Davis Graduate School of Management Research Paper No. 06-10
Paul A. Griffin
University of California, Davis - Graduate School of Management
Date Posted: May 08, 2010
Last Revised: July 28, 2010
Accepted Paper Series
191 downloads

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
4315 downloads

Human Resource Accounting Practices and Indian Industries
Neha Seth
Indian Institute of Technology, Roorkee
Date Posted: November 18, 2009
Last Revised: March 03, 2010
Working Paper Series


 

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