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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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Last 12 months: 11,229,174
Last 30 days: 844,246

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SSRN eLibrary Search Results
JEL Code: M41
4,313,185 Total downloads
Showing Papers 6,251 - 6,300 of 9,469
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Incl. Electronic Paper Provisions, Contingent Liabilities in the New Corporations and Accounting Code (Handelsrechtliche Rückstellungen und Eventualverbindlichkeiten: Analyse des Entwurfes zum Aktien- Und Rechnungslegungsrecht)
FREIHEIT OHNE GRENZEN - GRENZEN DER FREIHEIT, pp. 179-196, Guido Muehlemann, Annja Mannhart, eds., Zuerich/St.Gallen, 2008
Lukas Mueller
University of Zurich - Rechtswissenschaftliches Institut (School of Law)
Date Posted: March 23, 2011
Accepted Paper Series
235 downloads

Incl. Electronic Paper Proximity to Broad Credit Rating Change and Earnings Management
 Ashiq Ali and Weining Zhang
University of Texas at Dallas - Naveen Jindal School of Management and Cheung Kong Graduate School of Business
Date Posted: July 19, 2008
Last Revised: January 28, 2009
Working Paper Series
368 downloads

Incl. Electronic Paper Prudence Demands Conservatism
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
 Michael Kirschenheiter and Ram T.S. Ramakrishnan
University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Date Posted: September 03, 2009
Working Paper Series
226 downloads

Incl. Electronic Paper Prudential Financial, Inc.: Stockholders' Equity and Balance Sheet Leverage
Darden Case No. UVA-C-2290
 Paul J. Simko
University of Virginia (UVA) - Darden School of Business
Date Posted: June 10, 2009
Working Paper Series
100 downloads

Incl. Electronic Paper Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations
Journal of Business Ethics, Forthcoming
 Pamela R. Murphy and Tina Dacin
Queen's University - School of Business and Queen's School of Business
Date Posted: October 22, 2009
Last Revised: January 12, 2011
Accepted Paper Series
436 downloads

Incl. Electronic Paper Public Disclosure and Dissimulation of Insider Trades
 Steven J. Huddart , John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting , University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 30, 2000
Working Paper Series
688 downloads

Public Disclosure and Dissimulation of Insider Trades
Econometrica, 2001
 Steven J. Huddart , John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting , University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 30, 2000
Accepted Paper Series

Incl. Electronic Paper Public Disclosure of Forward Contracts and Revelation of Proprietary Information
 John S. Hughes , Jennifer L. Kao and Michael Williams
University of California at Los Angeles , University of Alberta - Department of Accounting, Operations & Information Systems and affiliation not provided to SSRN
Date Posted: January 29, 2002
Working Paper Series
269 downloads

Incl. Electronic Paper Public Disclosure of Insider Trades, Trading Costs, and Price Discovery
 Steven J. Huddart , John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting , University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 20, 1998
Working Paper Series
378 downloads

Incl. Electronic Paper Public Disclosure of Trades by Corporate Insiders in Financial Markets and Tacit Coordination
 Steven J. Huddart , John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting , University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: June 01, 1998
Working Paper Series
200 downloads

Incl. Electronic Paper Public Governance, Political Connectedness, and CEO Turnover: Evidence from Chinese State-Owned Enterprises
24th Australasian Finance and Banking Conference 2011 Paper
 Qingbo Yuan
University of Melbourne - Deparment of Accounting
Date Posted: August 19, 2011
Working Paper Series
153 downloads

Incl. Electronic Paper Public Information and Heuristic Trade
 Paul E. Fischer and Robert E. Verrecchia
University of Pennsylvania - The Wharton School and University of Pennsylvania - Accounting Department
Date Posted: September 13, 1998
Working Paper Series
373 downloads

Incl. Electronic Paper Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
 Theodore E. Christensen , Toni Q. Smith and Pamela S. Stuerke
Brigham Young University - Marriott School of Management , University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business
Date Posted: September 08, 2004
Working Paper Series
291 downloads

Incl. Fee Electronic Paper Public Predisclosure Information, Firm Size, Analyst Following, and Market Reactions to Earnings Announcements
Journal of Business Finance & Accounting, Vol. 31, No. 7-8, pp. 951-984, September 2004
 Theodore E. Christensen , Toni Q. Smith and Pamela S. Stuerke
Brigham Young University - Marriott School of Management , University of New Hampshire - Department of Accounting & Finance and University of Rhode Island - College of Business
Date Posted: September 23, 2004
Accepted Paper Series
27 downloads

Incl. Electronic Paper Public Sector Performance Reporting: The Intellectual Capital Question?
Presented to the Ninth International Research Symposium on Public Management, Bocconi University, 6-8 April 2005, Milan, Italy
 Tyrone M. Carlin , Kittiya Yongvanich and James Guthrie
The University of Sydney Business School , Ramkhamhaeng University and Macquarie University - Department of Accounting and Finance
Date Posted: March 17, 2009
Accepted Paper Series
228 downloads

Incl. Electronic Paper Public Sector to Public Services: 20 Years of 'Contextual' Accounting Research
Presented to the 5th Asian Pacific Interdisciplinary Research in Accounting (APIRA) Conference, 8-10 July 2007, Auckland, New Zealand
 Jane Broadbent and James Guthrie
University of London, Royal Holloway and Macquarie University - Department of Accounting and Finance
Date Posted: March 16, 2009
Accepted Paper Series
248 downloads

Incl. Electronic Paper Public Strategic Plans in Italian Local Governments: A Sustainability Development Focus?
SMOG Conference, Forlì, Italy, July 1-3, 2009 ,
 Luca Mazzara , Benedetta Siboni and Daniela Sangiorgi
University of Bologna , University of Bologna - Department of Management and University of Pisa
Date Posted: July 28, 2009
Last Revised: July 22, 2010
Working Paper Series
40 downloads

Incl. Electronic Paper Public Subsidization Versus Private Donations: A Study of Incentives and Operational Performance
UA Accounting Department Working Paper No. 00-5
 Leslie Eldenburg and Ranjani Krishnan
University of Arizona and Michigan State University - Department of Accounting & Information Systems
Date Posted: December 27, 2000
Working Paper Series
275 downloads

Public-Private Partnership and Private Finance Initiatives in the EU Local Governments and Spain
The European Accounting Review, Vol. 10, No. 3, 2001
 Lourdes Torres and Vicente Pina
University of Zaragoza and University of Zaragoza
Date Posted: December 12, 2001
Accepted Paper Series

Incl. Electronic Paper Publicly-Connected Firms: Are They Connected to Earnings Opacity
 Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: November 18, 2003
Working Paper Series
272 downloads

Incl. Electronic Paper Publicly-Traded versus Privately-Held: Implications for Bank Profitability, Growth, Risk, and Accounting Conservatism*
 D. Craig Nichols , James Michael Wahlen and Matthew M. Wieland
Cornell University - Samuel Curtis Johnson Graduate School of Management , Indiana University Bloomington - Department of Accounting and Kelley School of Business Indianapolis
Date Posted: September 16, 2004
Working Paper Series
385 downloads

Incl. Electronic Paper Publishing: Art or Science? Reflections from an Editorial Perspective
Accounting and Finance, Forthcoming
 Peter Clarkson
University of Queensland - Business School
Date Posted: January 30, 2012
Accepted Paper Series
57 downloads

Incl. Fee Electronic Paper Publishing: Art or Science? Reflections from an Editorial Perspective
Accounting & Finance, Vol. 52, Issue 2, pp. 359-376, 2012
 Peter Clarkson
University of Queensland - Business School
Date Posted: April 21, 2012
Accepted Paper Series
1 downloads

Purchase versus Pooling in Stock-for-Stock Acquisitions: Why Do Firms Care?
Journal of Accounting & Economics, Volume 29, Issue 3, June 2000
 David Aboody , Ron Kasznik and Michael Williams
University of California, Los Angeles (UCLA) - Accounting Area , Stanford Graduate School of Business and affiliation not provided to SSRN
Date Posted: November 26, 2000
Accepted Paper Series

Incl. Electronic Paper Purchase versus Pooling in Stock-for-Stock Acquisitions: Why Do Firms Care
 David Aboody , Ron Kasznik and Michael Williams
University of California, Los Angeles (UCLA) - Accounting Area , Stanford Graduate School of Business and affiliation not provided to SSRN
Date Posted: November 26, 2000
Working Paper Series
869 downloads

Incl. Electronic Paper Purchase, Pooling, and Equity Analysts' Valuation Judgments
 Patrick E. Hopkins , Richard W. Houston and Michael F. Peters
Indiana University , University of Alabama and University of Maryland
Date Posted: October 27, 1999
Working Paper Series
1280 downloads

Purchase, Pooling, and Equity Analysts' Valuation Judgments
The Accounting Review, Vol. 75, Issue 3, July 2000
 Patrick E. Hopkins , Richard W. Houston and Michael F. Peters
Indiana University , University of Alabama and University of Maryland
Date Posted: June 27, 2000
Accepted Paper Series

Incl. Electronic Paper Purchasing Power Parity and the Euro Area
ERIM Report Series Reference No. ERS-2004-025-F&A
 Kees C. G. Koedijk , Ben Tims and Mathijs A. Van Dijk
Tilburg University - Department of Finance , Erasmus University Rotterdam (EUR) - Department of Financial Management and Erasmus University - Rotterdam School of Management
Date Posted: March 29, 2004
Working Paper Series
445 downloads

Incl. Electronic Paper Quadrophobia: Strategic Rounding of EPS Data
Rock Center for Corporate Governance at Stanford University Working Paper No. 65, Stanford Law and Economics Olin Working Paper No. 388
 Joseph Grundfest and Nadya Malenko
Stanford University Law School and Boston College - Carroll School of Management
Date Posted: September 18, 2009
Last Revised: December 14, 2011
Working Paper Series
1222 downloads

Qualified Accounting Changes and Investor Assessments of Financial Performance and Representational Faithfulness
 Frank D. Hodge , Roger D. Martin and Jamie H. Pratt
University of Washington - Michael G. Foster School of Business , University of Virginia (UVA) - McIntire School of Commerce and Indiana University Bloomington - Department of Accounting
Date Posted: October 28, 2002
Working Paper Series

Incl. Electronic Paper Quality and Determinants of Risk Reporting - Evidence from Germany and Austria
 Susanne Leitner-Hanetseder
Johannes Kepler University Linz
Date Posted: January 07, 2011
Working Paper Series
172 downloads

Incl. Electronic Paper Quality and Pricing of Earnings Under Sustained Growth
EFMA 2001 Lugano Meetings
 Aloke (Al) Ghosh
City University of New York (CUNY) - Baruch College
Date Posted: May 21, 2001
Working Paper Series
500 downloads

Incl. Electronic Paper Quality Levels of Predecessor and Successor Auditors: Evidence from the Reasons Reported by Managers for Changing Auditors
 Scott Whisenant and Srinivasan Sankaraguruswamy
University of Kansas and National University of Singapore (NUS) - Department of Accounting
Date Posted: February 27, 2000
Working Paper Series
546 downloads

Incl. Electronic Paper Quality of Accounting Disclosures by Family Firms in Japan
 Takashi Ebihara , Keiichi Kubota , Hitoshi Takehara and Eri Yokota
Musashi University - Faculty of Economics , Chuo University - Graduate School of Strategic Management , Waseda University and Keio University
Date Posted: February 01, 2012
Working Paper Series
139 downloads

Quality of Earnings Changes as Reflected by Changes in Earnings Persistence Around Earnings Restatements
 Kevin W. Hee
San Diego State University
Date Posted: June 03, 2010
Working Paper Series

Incl. Electronic Paper Quality of Financial Information and Liquidity
Review of Financial Economics, Vol. 20, No. 2, p. 49, May 2011
 Katsiaryna Salavei Bardos
Fairfield University - Department of Finance
Date Posted: January 13, 2011
Last Revised: October 06, 2011
Accepted Paper Series
343 downloads

Incl. Electronic Paper Quality of Financial Reporting Choice: Determinants and Economic Consequences
 Daniel A. Cohen
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: August 11, 2003
Working Paper Series
2693 downloads

Incl. Electronic Paper Quality of Financial Reporting in China
 Xia Wang
East China Normal University
Date Posted: August 06, 2010
Working Paper Series
266 downloads

Quality of Internal Audit Functions: The Development of Quantitative Measurement Scales
 Mohd Ariff kasim , Dsrinivas Inguava , Siti Rosmaini Bt Mohd Hanafi , Clilyan Gheyath Saleh and Emohamed Alshami
Ajman University of Science and Technology , affiliation not provided to SSRN , affiliation not provided to SSRN , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: April 23, 2012
Last Revised: April 27, 2012
Working Paper Series

Incl. Electronic Paper Quality of Internal Control Over Financial Reporting, Corporate Governance and Credit Ratings
International Journal of Disclosure and Governance, Vol. 6, No. 2, 2009 , American Accounting Association Annual Meeting, Anaheim, CA, August 3-6, 2008
 Mohamed A. Elbannan
Cairo University - Department of Accounting
Date Posted: July 10, 2008
Last Revised: May 24, 2010
Accepted Paper Series
548 downloads

Incl. Electronic Paper Quality of XBRL US GAAP Taxonomy: Empirical Evaluation Using SEC Filings
 Hongwei (Harry) Zhu and Harris Wu
Old Dominion University and Old Dominion University
Date Posted: April 01, 2010
Working Paper Series
375 downloads

Incl. Electronic Paper Quality Versus Quantity: The Case of Forward-Looking Disclosure
Journal of Accounting, Auditing and Finance, Forthcoming
 Sergio E. Beretta and Saverio Bozzolan
Bocconi University - Department of Accounting and University of Padova
Date Posted: September 04, 2007
Accepted Paper Series
937 downloads

Quantification and Persuasion in Managerial Judgment
 Kathryn Kadous , Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School , University of Texas and Emory University
Date Posted: June 01, 2005
Working Paper Series

Quantification and Persuasion in Managerial Judgment
Contemporary Accounting Research, Vol. 22, No. 3, Fall 2005
 Kathryn Kadous , Lisa Koonce and Kristy L. Towry
Emory University - Goizueta Business School , University of Texas and Emory University
Date Posted: June 05, 2005
Accepted Paper Series

Incl. Electronic Paper Quantifying Cognitive Biases in Analyst Earnings Forecasts
Journal of Financial Markets, Forthcoming
 Geoffrey C. Friesen and Paul A. Weller
University of Nebraska at Lincoln - Department of Finance and University of Iowa - Department of Finance
Date Posted: December 14, 2005
Accepted Paper Series
362 downloads

Incl. Electronic Paper Quantitative Materiality Perspectives and Auditors' Disposition of Detected Misstatements
 Mark W. Nelson , Zoe-Vonna Palmrose and Steven D. Smith
Cornell University - Samuel Curtis Johnson Graduate School of Management , University of Southern California and Brigham Young University
Date Posted: March 08, 2004
Working Paper Series
763 downloads

Incl. Electronic Paper Quantitative Methods in Accounting Research
Warsaw School of Economics – Department of Applied Econometrics Working Paper No. 6-09,
Marek Gruszczynski
Warsaw School of Economics (SGH) - Institute of Econometrics
Date Posted: April 08, 2011
Working Paper Series
217 downloads

Incl. Electronic Paper Quarterly Earnings Patterns and Earnings Management
 Somnath Das , Pervin K. Shroff and Haiwen Zhang
University of Illinois at Chicago , University of Minnesota - Twin Cities - Carlson School of Management and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: April 26, 2007
Working Paper Series
687 downloads

Incl. Electronic Paper Questioning Fleuriet's Model of Working Capital Management on Empirical Grounds
Date Posted: April 18, 2005
Working Paper Series
930 downloads

Incl. Electronic Paper Questioning the Big 4 Audit Quality Assumption: New Evidence from Malaysia
MGSM Working Paper No. 2008-9
 Tyrone M. Carlin , Nigel Finch and Nur Hidayah Laili
The University of Sydney Business School , The University of Sydney Business School and Macquarie Graduate School of Management
Date Posted: October 11, 2008
Last Revised: October 15, 2008
Working Paper Series
584 downloads


 

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