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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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  Last 12 months: 		69,626

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To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

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  Footnotes: 		78,859
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SSRN eLibrary Search Results
JEL Code: M41
4,313,421 Total downloads
Showing Papers 6,351 - 6,400 of 9,469
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Incl. Electronic Paper The Effect of Technical Default Cost on Discretionary Accounting Decisions
Hassan R. HassabElnaby , Michael Mosebach and Scott Whisenant
University of Toledo - Department of Accounting , University of Akron - The George W. Daverio School of Accountancy and University of Kansas
Date Posted: February 04, 2005
Working Paper Series
383 downloads

Incl. Electronic Paper Accounting Quality vs Auditor Choice in a Weak Regulatory Environment with Strong Tax-to-GAAP Conformity
 Carlos A. De Mello e Souza
Seattle University - Albers School of Business and Economics
Date Posted: February 03, 2005
Working Paper Series
466 downloads

Incl. Electronic Paper Corporate Governance and the Cost of Equity Capital
 Hollis Ashbaugh Skaife , Daniel W. Collins and Ryan LaFond
University of Wisconsin, Madison - Department of Accounting and Information Systems , University of Iowa - Department of Accounting and BlackRock
Date Posted: February 03, 2005
Working Paper Series
3884 downloads

Incl. Electronic Paper The Importance of Accounting Discretion in Mandatory Accounting Changes: An Examination of the Adoption of SFAS 142
 Anne Beatty and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 03, 2005
Working Paper Series
1098 downloads

Incl. Electronic Paper Activity-Based Costing System Advantages and Disadvantages
 Metin Reyhanoglu
Mustafa Kemal University-Faculty of Economics and Administrative Sciences
Date Posted: February 03, 2005
Working Paper Series
8573 downloads

Incl. Electronic Paper Using Counter-explanation to Limit Analysts' Forecast Optimism
 Kathryn Kadous , Susan D. Krische and Lisa M. Sedor
Emory University - Goizueta Business School , American University - Kogod School of Business and DePaul University
Date Posted: February 03, 2005
Working Paper Series
298 downloads

Incl. Electronic Paper The Market Reaction to ROCE and ROCE Components
 Eli Amir and Itay Kama
London Business School and Tel Aviv University - Faculty of Management
Date Posted: February 03, 2005
Working Paper Series
984 downloads

Incl. Electronic Paper Propensity to Switch Auditors and Strictness of Legal Liability Environment: The Role of Audit Mispricing
 Juha-Pekka Kallunki , Petri Sahlström and Mikko P. Zerni
University of Oulu - Department of Accounting and Finance , University of Oulu and University of Vaasa - Department of Accounting and Finance
Date Posted: February 03, 2005
Working Paper Series
379 downloads

Corporate Disclosure and Operational Strategy: Financial versus Operational Success
Management Science, June 2005
 Mehmet Ozbilgin and Mark Penno
City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Iowa - Henry B. Tippie College of Business
Date Posted: February 03, 2005
Accepted Paper Series

Incl. Electronic Paper Once More, the Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
 Ignacio Velez-Pareja
Master Consultores
Date Posted: February 03, 2005
Last Revised: October 29, 2007
Working Paper Series
1768 downloads

Incl. Electronic Paper Renegotiation-Proof Contracting, Disclosure, and Incentives for Efficient Investment
AFA 2006 Boston Meetings
 Nina Baranchuk , Jun Yang and Philip H. Dybvig
University of Texas at Dallas - Naveen Jindal School of Management , Indiana University and Washington University in Saint Louis - John M. Olin Business School
Date Posted: February 03, 2005
Working Paper Series
325 downloads

The Impact of SFAS No. 131 Business Segment Data on the Market's Ability to Anticipate Future Earnings
Accounting Review, Vol. 80, No. 3, July 2005
 Michael Ettredge , Soo Young Kwon , David B. Smith and Paul Zarowin
University of Kansas - School of Business , Korea University , University of Nebraska and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: February 03, 2005
Accepted Paper Series

An Experimental Investigation of Approaches to Audit Decision-Making: An Evaluation Using Systems - Mediated Mental Models
Contemporary Accounting Research, Vol. 22, No. 2, Summer 2005
 Amy K. Choy and Ronald R. King
University of Alberta - Department of Accounting, Operations & Information Systems and Washington University in Saint Louis - John M. Olin Business School
Date Posted: February 02, 2005
Accepted Paper Series

Incl. Fee Electronic Paper Use of Derivatives in Public Sector Organizations
Accounting and Finance, Vol. 45, No. 1, pp. 43-66, March 2005
 Tim Brailsford , Richard Heaney and Barry R. Oliver
Bond University , Australian National University and Australian National University (ANU)
Date Posted: February 02, 2005
Accepted Paper Series
26 downloads

Incl. Electronic Paper Why Do Firms Opt for Alternative-Format Financial Statements? Some Evidence from France
 Yuan Ding , Thomas Jeanjean and Hervé Stolowy
China Europe International Business School (CEIBS) , ESSEC Business School and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: February 02, 2005
Working Paper Series
328 downloads

Incl. Electronic Paper Market-Related Values and Pension Accounting
 Paquita Y. Davis-Friday , Jeffrey S. Miller and H. Fred Mittelstaedt
CUNY-Baruch College , University of Notre Dame - Department of Accountancy and University of Notre Dame
Date Posted: February 02, 2005
Working Paper Series
486 downloads

Incl. Electronic Paper The Effect of Meeting or Beating Revenue Forecasts on the Association Between Quarterly Returns and Earnings Forecast Errors
 Lynn L. Rees and Shiva Sivaramakrishnan
Texas A&M University (TAMU) - Department of Accounting and Texas A&M University (TAMU) - Department of Accounting
Date Posted: February 02, 2005
Working Paper Series
363 downloads

Incl. Electronic Paper Do Better-Governed Australian Firms Make More Informative Disclosures?
 Wendy Beekes and Philip R. Brown
Lancaster University - Department of Accounting and Finance and University of Western Australia - Department of Accounting and Finance
Date Posted: February 02, 2005
Working Paper Series
404 downloads

Incl. Electronic Paper Asset Sales, Operating Performance and Firm Strategy: An Empirical Analysis
 Patrick McColgan , Samwel Werema and David Hillier
University of Strathclyde , University of Strathclyde, Glasgow - Department of Accounting and Finance and University of Strathclyde, Glasgow - Department of Accounting and Finance
Date Posted: February 02, 2005
Working Paper Series
335 downloads

Incl. Electronic Paper Ethical Issues in Outsourcing Accounting and Tax Services
 Robert W. McGee
Fayetteville State University
Date Posted: February 02, 2005
Working Paper Series
1256 downloads

Incl. Electronic Paper The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers
Journal of Accounting & Economics (JAE), Forthcoming
 Jieying Zhang
University of Southern California - Leventhal School of Accounting
Date Posted: February 02, 2005
Working Paper Series
1163 downloads

Incl. Electronic Paper The Demand for Financial Statements in an Unregulated Environment: an Examination of the Production and Use of Financial Statements By Privately-Held Small Businesses
 Kristian D. Allee and Teri Lombardi Yohn
Michigan State University and Indiana University
Date Posted: February 02, 2005
Last Revised: March 18, 2008
Working Paper Series
411 downloads

Incl. Electronic Paper Translation of Financial Statements
 Dalthan Medeiros Simas
Universidade do Estado do Rio de Janeiro
Date Posted: February 02, 2005
Working Paper Series
313 downloads

Incl. Electronic Paper Selecting Comparables for the Valuation of European Firms
 Ingolf Dittmann and Christian Weiner
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Humboldt University of Berlin - School of Business and Economics
Date Posted: February 02, 2005
Working Paper Series
678 downloads

Incl. Electronic Paper Accruals, Cash Flows and the Post-Earnings-Announcement Drift
 Lakshmanan Shivakumar
London Business School
Date Posted: February 02, 2005
Working Paper Series
776 downloads

Incl. Electronic Paper Economic Consequences of 'Regulation on Corporate Governance': Evidence from India
 Asish K. Bhattacharyya , Ajitava Raychaudhuri and Sadhalaxmi Vivek Rao
Indian Institute of Corporate Affairs , Jadavpur University and Indian Institute of Management Calcutta
Date Posted: February 02, 2005
Last Revised: May 11, 2008
Working Paper Series
643 downloads

Incl. Electronic Paper Stock Price, Earnings and Book Value in Managerial Performance Measures
Stanford GSB Research Paper No. 1873
 Sunil Dutta and Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: February 02, 2005
Working Paper Series
1017 downloads

Incl. Electronic Paper Analyst Responsiveness and the Post-Earnings-Announcement Drift
 Yuan Zhang
University of Texas at Dallas
Date Posted: February 02, 2005
Last Revised: September 06, 2011
Working Paper Series
589 downloads

Incl. Electronic Paper CEO Incentives and Earnings Management
Journal of Financial Economics, Forthcoming, HBS Finance Working Paper No. 640585
 Daniel Bergstresser and Thomas Philippon
Harvard Business School and New York University (NYU) - Department of Finance
Date Posted: February 02, 2005
Accepted Paper Series
2517 downloads

Incl. Electronic Paper Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004
Accounting Horizons, Forthcoming, 2007
 David B. Farber , Marilyn F. Johnson and Kathy R. Petroni
University of Texas at El Paso , Michigan State University - Department of Accounting & Information Systems and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: February 02, 2005
Accepted Paper Series
414 downloads

Earnings Management and Capital Management by Different Types of Banks Before and After SFAS No. 114
 Fatima Alali
California State University, Fullerton
Date Posted: February 02, 2005
Working Paper Series

Incl. Electronic Paper Have Financial Statements Become Less Informative? Evidence from the Ability of Financial Ratios to Predict Bankruptcy
 William H. Beaver , Maureen F. McNichols and Jung-Wu Rhie (deceased)
Stanford University , Stanford University and Stanford University - Graduate School of Business
Date Posted: February 02, 2005
Working Paper Series
2698 downloads

Incl. Electronic Paper IPO Failure Risk
Simon School Working Paper No. FR 05-07
 Elizabeth A. Demers and Philip Joos
University of Virginia (UVA) - Darden School of Business and Tilburg University
Date Posted: February 02, 2005
Working Paper Series
1117 downloads

Incl. Electronic Paper Managerial and Investor Responses to Disclosure Regulation: The Case of Reg FD and Conference Calls
Accounting Review, Vol. 79, pp. 617-643, July 2004
 Brian J. Bushee , Dawn A. Matsumoto and Gregory S. Miller
University of Pennsylvania - The Wharton School , University of Washington - Department of Accounting and University of Michigan - Ross School of Business
Date Posted: February 02, 2005
Accepted Paper Series
402 downloads

Incl. Electronic Paper Tax Reporting Aggressiveness and its Relation to Aggressive Financial Reporting
Accounting Review, Vol. 84, No. 2, 2009
 Mary Margaret Frank , Luann J. Lynch and Sonja O. Rego
University of Virginia (UVA) - Darden School of Business , University of Virginia (UVA) - Darden School of Business and Indiana University - Kelley School of Business
Date Posted: February 02, 2005
Last Revised: March 25, 2010
Accepted Paper Series
1810 downloads

Incl. Electronic Paper The Cost to Firms of Cooking the Books
Journal of Financial and Quantitative Analysis, 43, September 2008, 581-612.
 Jonathan M. Karpoff , D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business , University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: February 02, 2005
Last Revised: September 18, 2012
Working Paper Series
2034 downloads

Incl. Electronic Paper The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
 Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: February 02, 2005
Working Paper Series
1760 downloads

Incl. Electronic Paper What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Ratings
 Daphne Lui , Stanimir Markov and Ane Tamayo
ESSEC Business School , University of Texas at Dallas - Naveen Jindal School of Management and London School of Economics & Political Science (LSE)
Date Posted: February 02, 2005
Working Paper Series
717 downloads

Incl. Fee Electronic Paper Accounting for Expenditure on Software Development for Internal Use
Abacus, Vol. 41, No. 1, pp. 66-91, February 2005
 R. G. Walker
affiliation not provided to SSRN
Date Posted: February 01, 2005
Accepted Paper Series
22 downloads

Incl. Fee Electronic Paper An Exploration of the Competitive Value of an Accurate Accounting System
Abacus, Vol. 41, No. 1, pp. 40-54, February 2005
 Shane Moriarity
UNITEC
Date Posted: February 01, 2005
Accepted Paper Series
19 downloads

Incl. Fee Electronic Paper The Focus of Attention in Financial Reporting
Abacus, Vol. 41, No. 1, pp. 1-20, February 2005
 Paul Rosenfield
Independent
Date Posted: February 01, 2005
Accepted Paper Series
11 downloads

Incl. Electronic Paper Minimizing Cost of Continuous Audit: Counting and Time Dependent Strategies
 Jagdish Pathak , Ben Chaouch and Ram S. Sriram
University of Windsor - Odette School of Business , University of Windsor - Odette School of Business and Georgia State University
Date Posted: January 31, 2005
Working Paper Series
333 downloads

Incl. Electronic Paper Reporting Economic Substance Over Legal Form: Need Legal Recognition
The Management Accountant, Vol. 35, No. 1, pp. 25-28, January 2000
 Manoj Anand and Asha Arora
Indian Institute of Management Lucknow - Noida Campus and DAV Sr. Secondary School
Date Posted: January 31, 2005
Accepted Paper Series
412 downloads

Incl. Electronic Paper Do Analyst Conflicts Matter? Evidence from Stock Recommendations
Robert H. Smith School Research Paper No. RHS 06-38, EFA 2005 Moscow Meetings Paper, AFA 2006 Boston Meetings Paper
 Anup Agrawal and Mark A. Chen
University of Alabama - Culverhouse College of Commerce & Business Administration and Georgia State University - Department of Finance
Date Posted: January 31, 2005
Working Paper Series
749 downloads

Environmental Reporting by Multinationals from the Triad: Convergence or Divergence
Management International Review, Vol. 45, pp. 145-166, 2005
 Ans Kolk
University of Amsterdam - University of Amsterdam Business School
Date Posted: January 31, 2005
Accepted Paper Series

More than Words? An Analysis of Sustainability Reports
New Academy Review, Vol. 3, No. 3, pp. 59-75
 Ans Kolk
University of Amsterdam - University of Amsterdam Business School
Date Posted: January 31, 2005
Accepted Paper Series

Incl. Fee Electronic Paper Researching Public Sector Transformation: The Role of Management Accounting
Financial Accountability & Management, Vol. 21, No. 1, pp. 99-133, February 2005
 G. Jan van Helden
University of Groningen - Faculty of Economics and Business
Date Posted: January 29, 2005
Accepted Paper Series
13 downloads

Incl. Fee Electronic Paper Offer Pricing of Australian Industrial Initial Public Offers
Accounting and Finance, Vol. 45, No. 1, pp. 95-125, March 2005
 Julie Cotter , Michelle Goyen and Sherryl Hegarty
University of Southern Queensland , University of Southern Queensland - Department of Accounting and Independent
Date Posted: January 29, 2005
Accepted Paper Series
21 downloads

Incl. Fee Electronic Paper Impact of the Corporate Law Economic Reform Program Act 1999 on Initial Public Offering Prospectus Earnings Forecasts
Accounting and Finance, Vol. 45, No. 1, pp. 67-94, March 2005
 Larelle Law Chapple , Peter Clarkson and Christopher J. Peters
QUT School of Business , University of Queensland - Business School and Minter Ellison
Date Posted: January 29, 2005
Accepted Paper Series
31 downloads

Incl. Electronic Paper A Review of Research on the Theory & Practice of Cost Management
South Asian Journal of Management, Vol. 11, No. 1, pp. 59-95, January-March 2004
 Manoj Anand
Indian Institute of Management Lucknow - Noida Campus
Date Posted: January 28, 2005
Accepted Paper Series
2114 downloads


 

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