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SSRN eLibrary Statistics:

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

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Last 12 months: 11,189,330
Last 30 days: 1,059,940

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  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,282,311 Total downloads
Showing Papers 6,451 - 6,500 of 9,393
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Incl. Electronic Paper Reporting on the Past: A New Approach to Improving Accounting Today
Russell J. Lundholm
University of British Columbia - Sauder School of Business
Date Posted: November 07, 1999
Working Paper Series
966 downloads

Reporting Performance Information in the Public Sector: The Moral from the (Non) Application of Program Budgeting in Greece
 Sandra Cohen and Sotiris Karatzimas
Athens University of Economics and Business - Department of Business Administration and Athens University of Economics and Business - Department of Business Administration
Date Posted: November 16, 2012
Last Revised: April 09, 2013
Working Paper Series

Incl. Electronic Paper Repositioning the Audit Committee as an Effective Watchdog in Corporate Governance in Nigeria
Journal of the Management Sciences, Vol. 10, January 2010
 Okaro Sunday Chukwunedu and Gloria Ogochukwu Okafor
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Date Posted: November 26, 2011
Accepted Paper Series
69 downloads

Incl. Electronic Paper Representationally Faithful Disclosures, Organizational Design and Managers' Segment Reporting Decisions
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Christine A. Botosan , Susan McMahon and Mary Harris Stanford
University of Utah - School of Accounting and Information Systems , University of Utah and Texas Christian University - Department of Accounting
Date Posted: September 22, 2008
Last Revised: April 02, 2009
Working Paper Series
386 downloads

Incl. Electronic Paper Repricing Alternatives, Optimal Repricing Policy, and Early Exercise of Executive Stock Options
EFMA 2004 Basel Meetings Paper
 Jerry T. Yang and Willard T. Carleton
National Tsing Hua University - Department of Quantitative Finance and affiliation not provided to SSRN
Date Posted: May 12, 2004
Working Paper Series
383 downloads

Incl. Electronic Paper Repricing and Employee Stock Option Valuation
 Charles J. Corrado , Bradford D. Jordan , Thomas W. Miller Jr. and John J. Stansfield
Deakin University - School of Accounting, Economics & Finance , University of Kentucky - Gatton College of Business and Economics , Mississippi State University - College of Business and University of Missouri at Columbia - Department of Finance
Date Posted: October 26, 1998
Working Paper Series
531 downloads

Incl. Electronic Paper Repurchase Tender Offers and Earnings Information
Journal of Accounting and Economics, Vol. 14, pp. 217-251, 1991
 Larry Dann , Ronald W. Masulis and David Mayers
University of Oregon - Department of Finance , University of New South Wales - Australian School of Business and University of California, Riverside - A. Gary Anderson Graduate School of Management
Date Posted: August 11, 2006
Accepted Paper Series
331 downloads

Incl. Electronic Paper Reputation and Regulatory Effects on Director Turnover and Directorships
 Jui-Chin Chang
Texas A&M International University
Date Posted: August 20, 2012
Last Revised: December 10, 2012
Working Paper Series
35 downloads

Incl. Electronic Paper Reputation Effects of Disclosure
 Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
137 downloads

Incl. Electronic Paper Reputation Effects of Disclosure: An Experimental Investigation
 Radhika Lunawat
University of St. Thomas, Minneapolis
Date Posted: November 19, 2009
Working Paper Series
70 downloads

Incl. Electronic Paper Reputation Management and the Disclosure of Earnings Forecasts
Review of Accounting Studies, Forthcoming
 Anne Beyer and Ronald A. Dye
Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Date Posted: April 15, 2012
Accepted Paper Series
200 downloads

Incl. Electronic Paper Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
European Financial and Accounting Journal, Vol. 3, No. 3, pp. 6-22, 2008
 Bartlomiej Nita
Wroclaw University of Economics
Date Posted: August 17, 2011
Accepted Paper Series
42 downloads

Research Agendas for the New Millennium: Celebrating Methodological Diversity
Pacific Accounting Review Millennium Edition, Vol 11, No 2, December 1999/Janduary 2000
 Jane Broadbent
University of London, Royal Holloway
Date Posted: March 06, 2000
Accepted Paper Series

Incl. Electronic Paper Research Design Issues and Related Inference Problems Underlying Tests of the Market Pricing of Accounting Information
Simon School Working Paper No. FR 04-15
 Arthur G. Kraft , Andrew J. Leone and Charles E. Wasley
Cass Business School , University of Miami and University of Rochester - Simon School of Business
Date Posted: August 13, 2004
Working Paper Series
874 downloads

Research Falsification in Accounting Literature: A Survey of the Most Prolific Researchers' Actions and Beliefs
Abacus, Vol. 37, No. 1, 2001
Charles D. Bailey , James R. Hasselback and Julia N. Karcher
University of Memphis , Florida State University and University of Louisville - Department of Accountancy
Date Posted: August 17, 1998
Last Revised: December 10, 2012
Accepted Paper Series

Incl. Electronic Paper Research in Accounting for Income Taxes
 John R. Graham , Jana Smith Raedy and Douglas A. Shackelford
Duke University - Fuqua School of Business , University of North Carolina at Chapel Hill and University of North Carolina at Chapel Hill
Date Posted: December 07, 2008
Last Revised: September 20, 2012
Working Paper Series
2287 downloads

Incl. Fee Electronic Paper Research Note: Revisiting Fair Value Accounting - Measuring Commercial Banks' Liabilities
Abacus, Vol. 39, pp. 250-261, June 2003
 Robert Gray
University of Sydney
Date Posted: September 21, 2003
Accepted Paper Series
25 downloads

Incl. Electronic Paper Research on Impact of Financial Restatement on Firm Value in Chinese Listed Firms
 Chen Ma
Xi'an Jiaotong University (XJTU)
Date Posted: June 23, 2011
Working Paper Series
95 downloads

Incl. Electronic Paper Research Strategic Analysis of the Finnish Doctoral Dissertations in Management Accounting from 1990 to 2009
Finnish Journal of Business Economics, No. 1, Forthcoming
 Lili-Anne Kihn and Salme Näsi
University of Tampere, School of Management and University of Tampere
Date Posted: May 26, 2010
Last Revised: June 20, 2012
Accepted Paper Series
20 downloads

Incl. Electronic Paper Researchers and Medics: An Essay on Combining Discovery and Justification
 Bernard Verstegen and Tjandra Börner
Open University of the Netherlands and Open University of the Netherlands
Date Posted: January 27, 2012
Working Paper Series
8 downloads

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

Residual Earnings Valuation with Risk and Stockhastic Interest Rates
The Accounting Review, Vol 74, No 2, April 1999
 Gerald A. Feltham and James A. Ohlson
University of British Columbia and New York University (NYU) - Leonard N. Stern School of Business
Date Posted: September 23, 1999
Accepted Paper Series

Incl. Electronic Paper Residual Income and Value Creation: An Investigation into the Lost-Capital Paradigm
European Journal of Operational Research, Vol. 201, No. 2, pp. 505-519, 2010
 Carlo Alberto Magni
University of Modena and Reggio Emilia - Department of Economics
Date Posted: November 16, 2007
Last Revised: November 29, 2009
Accepted Paper Series
360 downloads

Incl. Electronic Paper Residual Income and Value-Creation: The Missing Link
 John O'Hanlon and Ken V. Peasnell
Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: March 26, 2001
Working Paper Series
1127 downloads

Residual Income Compensation Plans and Deferred Taxes
Journal of Management Accounting Research, 2010
 Nicole Bastian Johnson
University of California, Berkeley - Haas School of Business
Date Posted: July 03, 2010
Last Revised: June 05, 2011
Accepted Paper Series

Residual Income Risk, Intrinsic Values, and Share Prices
The Accounting Review, Vol. 78, January 2003
 James Michael Wahlen and Stephen P. Baginski
Indiana University Bloomington - Department of Accounting and University of Georgia - J.M. Tull School of Accounting
Date Posted: November 27, 2002
Accepted Paper Series

Incl. Electronic Paper Residual Income Valuation Models and Inflation
European Accounting Review Forthcoming
 David J. Ashton , Ken V. Peasnell and Pengguo Wang
University of Bristol - Department of Economics , Lancaster University - Department of Accounting and Finance and Xfi, University of Exeter
Date Posted: May 29, 2007
Last Revised: May 05, 2010
Accepted Paper Series
536 downloads

Incl. Electronic Paper Residual Income Valuation: Are Inflation Adjustments Necessary?
 John O'Hanlon and Ken V. Peasnell
Lancaster University - Department of Accounting and Finance and Lancaster University - Department of Accounting and Finance
Date Posted: February 18, 2003
Working Paper Series
662 downloads

Incl. Electronic Paper Residual Income Valuation: The Problems
 James A. Ohlson
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: May 24, 2000
Working Paper Series
5469 downloads

Residual-Income-Based Valuation Predicts Future Stock Returns: Evidence on Mispricing Versus Risk Explanations
Accounting Review, April 2003
 Ashiq Ali , Lee-Seok Hwang and Mark A. Trombley
University of Texas at Dallas - Naveen Jindal School of Management , Seoul National University - College of Business Administration and University of Arizona - Eller College of Management
Date Posted: January 20, 2003
Accepted Paper Series

Incl. Fee Electronic Paper Resisting the Auditing Industry: The Case of the Sound Diffusion Action Group
Accounting Forum, Vol. 27, pp. 201-223, June 2003
 Prem Sikka
Essex Business School
Date Posted: September 21, 2003
Accepted Paper Series
10 downloads

Incl. Electronic Paper Resource Allocation and Contract Resolution in the Spanish Bankruptcy System
ISER Working Paper No. 2001-2
 Stefan van Hemmen-Almazor
Autonomous University Barcelona (UAB)
Date Posted: February 16, 2001
Working Paper Series
172 downloads

Incl. Electronic Paper Resource Allocation Decisions in the Public Sector: A Model Based on a Study of Policing
 Zoe Yan Zhuang and Paul M. Collier
affiliation not provided to SSRN and Monash University - Department of Accounting and Finance
Date Posted: June 18, 2010
Working Paper Series
103 downloads

Incl. Electronic Paper Resources or Power? Implications of Social Networks on Compensation and Firm Performance
Journal of Business, Finance and Accounting, Forthcoming
 Joanne Horton , Yuval Millo and George Serafeim
London School of Economics & Political Science (LSE) - Department of Accounting and Finance , London School of Economics & Political Science (LSE) - Accounting Department and Harvard University - Harvard Business School
Date Posted: June 12, 2009
Last Revised: November 10, 2011
Accepted Paper Series
891 downloads

Incl. Electronic Paper Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP
 Patrick E. Hopkins , Christine A. Botosan , Mark Thomas Bradshaw , Carolyn M. Callahan , Jack T. Ciesielski Jr. , David B. Farber , Mark J. Kohlbeck , Leslie D. Hodder , Bob Laux , Thomas L. Stober , Phillip Stocken and Teri Lombardi Yohn
Indiana University , University of Utah - School of Accounting and Information Systems , Boston College , University of Memphis , affiliation not provided to SSRN , McGill University , Florida Atlantic University - School of Accounting , Indiana University Bloomington - Department of Accounting , Microsoft Corporation , University of Notre Dame - Department of Accountancy , Dartmouth College - Tuck School of Business and Indiana University
Date Posted: January 16, 2008
Working Paper Series
756 downloads

Response Scales in Risk Judgments: The Effects of Representation, Fineness and User Choice
Journal of Information Systems, Vol 11, No 2, Fall 1997
 William N. Dilla and Dan N. Stone
Iowa State University - Department of Accounting and Finance and University of Kentucky - Von Allmen School of Accountancy
Date Posted: March 10, 1998
Accepted Paper Series

Incl. Electronic Paper Response to FAF Exposure Draft on Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB
 George J. Benston , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , Shivaram Rajgopal , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Emory University - Department of Accounting , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , Emory University - Goizueta Business School , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 08, 2008
Working Paper Series
204 downloads

Incl. Electronic Paper Response to the FASB's Preliminary Views on Financial Instruments with Characteristics of Equity
 Douglas R. Carmichael , Theodore E. Christensen , Robert H. Colson , Karim Jamal , Stephen R. Moehrle , Shivaram Rajgopal , Thomas L. Stober , Shyam Sunder and Ross L. Watts
City University of New York (CUNY) - Stan Ross Department of Accountancy , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , Emory University - Goizueta Business School , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: January 16, 2009
Last Revised: January 27, 2013
Working Paper Series
199 downloads

Incl. Electronic Paper Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Financial Statement Presentation'
Johnson School Research Paper Series No. #32-09
 Stephen R. Moehrle , Thomas L. Stober , Robert J. Bloomfield , Theodore E. Christensen , Robert H. Colson , Karim Jamal , James A. Ohlson , Stephen H. Penman and Ross L. Watts
University of Missouri at Saint Louis - Accounting Area , University of Notre Dame - Department of Accountancy , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , Grant Thornton LLP , University of Alberta - Department of Accounting, Operations & Information Systems , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: June 24, 2009
Last Revised: January 27, 2013
Working Paper Series
501 downloads

Incl. Electronic Paper Response to the Financial Accounting Standards Board's and the International Accounting Standard Board's Joint Discussion Paper Entitled, 'Preliminary Views on Revenue Recognition in Contracts with Customers'
Johnson School Research Paper Series No. #37-09
 Robert H. Colson , Robert J. Bloomfield , Theodore E. Christensen , Karim Jamal , Stephen R. Moehrle , James A. Ohlson , Stephen H. Penman , Gary Previts , Thomas L. Stober , Shyam Sunder and Ross L. Watts
Grant Thornton LLP , Cornell University - Samuel Curtis Johnson Graduate School of Management , Brigham Young University - Marriott School of Management , University of Alberta - Department of Accounting, Operations & Information Systems , University of Missouri at Saint Louis - Accounting Area , New York University (NYU) - Leonard N. Stern School of Business , Columbia University - Department of Accounting , Case Western Reserve University - Department of Accountancy , University of Notre Dame - Department of Accountancy , Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 04, 2009
Last Revised: January 27, 2013
Working Paper Series
776 downloads

Incl. Electronic Paper Response to the U.S. Securities and Exchange’s Proposed Rule: Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers
Journal of International Accounting Research, 2009
 Carol Ann Frost , Elaine Henry and Steve W. J. Lin
University of North Texas , Fordham University and Florida International University (FIU) - School of Accounting
Date Posted: September 21, 2009
Working Paper Series
142 downloads

Incl. Electronic Paper Restated Financial Statements and Auditor Litigation
 Zoe-Vonna Palmrose and Susan Scholz
University of Southern California and University of Kansas - Accounting and Information Systems Area
Date Posted: December 11, 2000
Working Paper Series
1775 downloads

Incl. Electronic Paper Restatement Announcements: Sincerity Analysis Through Information Manipulation Theory
CAAA Annual Conference 2012
 Nourhene BenYoussef and Gaetan Breton
University of Regina and University du Quebec at Montreal
Date Posted: January 22, 2012
Last Revised: March 17, 2013
Working Paper Series
92 downloads

Incl. Electronic Paper Restatement Disclosures and Management Earnings Forecasts
Accounting Horizons, Forthcoming
 Michael Ettredge , Ying (Julie) Huang and Weining Zhang
University of Kansas - School of Business , University of Louisville and Cheung Kong Graduate School of Business
Date Posted: February 20, 2011
Last Revised: December 03, 2012
Accepted Paper Series
301 downloads

Incl. Electronic Paper Restatement of In-Process Research and Development Write-Offs: The Impact of SEC Scrutiny
 Eric Press and Thomas D. Dowdell Jr.
Temple University - Department of Accounting and North Dakota State University
Date Posted: September 18, 2001
Working Paper Series
695 downloads

Restatements and Auditors' Reputational Costs
 Hiu Lam Choy and Ferdinand A. Gul
Drexel University and Monash University Sunway Campus
Date Posted: December 02, 2008
Working Paper Series

Incl. Electronic Paper Restatements: Investor Response and Firm Reporting Choices
 Marlene Plumlee and Teri Lombardi Yohn
University of Utah - School of Accounting and Indiana University
Date Posted: July 31, 2008
Last Revised: September 24, 2008
Working Paper Series
404 downloads

Incl. Electronic Paper Restating Financial Statements for Alternative and Non-GAAPs: Worth the Effort (revisited)?
JSW1998.03 Georgetown University Working Paper Series
 Scott Whisenant
University of Kansas
Date Posted: July 18, 1998
Working Paper Series
561 downloads

Restoring Trust after Fraud: Does Corporate Governance Matter?
Accounting Review, Vol. 80, pp. 539-561, April 2005
 David B. Farber
McGill University
Date Posted: October 06, 2004
Accepted Paper Series

Incl. Electronic Paper Restoring Trust After Fraud: Does Corporate Governance Matter?
 David B. Farber
McGill University
Date Posted: June 30, 2004
Working Paper Series
2020 downloads


 

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