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SSRN eLibrary Statistics:

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Abstracts: 557,587
Full Text Papers: 460,370
Authors: 258,897
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Last 12 months: 9,687,045
Last 30 days: 671,411

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Total Footnotes: 9,142,891


SSRN eLibrary Search Results
JEL Code: M41
4,742,265 Total downloads
Showing Papers 6,801 - 6,850 of 10,359
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Incl. Electronic Paper Bank Loan Spread and Private Information: Pending Approval Patents
Review of Accounting Studies, Forthcoming
Marlene Plumlee , Yuan Xie , Meng Yan and Jeff Jiewei Yu
University of Utah - School of Accounting , Fordham University , Fordham University Schools of Business and Southern Methodist University - Cox School of Business
Date Posted: August 01, 2014
Accepted Paper Series
2 downloads

Incl. Electronic Paper Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness
Journal of American Taxation Association, Forthcoming, Bank of Finland Research Discussion Paper No. 16/2014
Bill Francis , Iftekhar Hasan , Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University , Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University Schools of Business
Date Posted: August 01, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Auditor Mindsets and Audits of Complex Estimates
Emily E. Griffith , Jacqueline S. Hammersley , Kathryn Kadous and Donald Young
University of Wisconsin - Madison , University of Georgia - J.M. Tull School of Accounting , Emory University - Goizueta Business School and Georgia Institute of Technology
Date Posted: August 01, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance
Forthcoming in Financial Management, Bank of Finland Research Discussion Paper No. 15/2014
Bill Francis , Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology , Fordham University and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Date Posted: August 01, 2014
Working Paper Series
1 downloads

Incl. Electronic Paper Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly
Tomasz Piotr Wisniewski and Liafisu Sina Yekini
University of Leicester and Sheffield Hallam University
Date Posted: July 31, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing
Journal of Business Ethics, Forthcoming
Xiaotao Kelvin Liu , Arnold Wright and Yi-Jing Wu
Northeastern University - Accounting Group , Northeastern University - Accounting Group and Case Western Reserve University
Date Posted: July 29, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper Audit Quality and Properties of Analysts' Information Environment
Wen , Baljit Sidhu and Stephen L. Taylor
Australian School of Business at UNSW , University of New South Wales - Australian School of Business and University of Technology Sydney (UTS) - School of Accounting
Date Posted: July 29, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Large Audit Firm Premium and Audit Specialization in the Public Sector
Michael E. Bradbury
Massey University
Date Posted: July 29, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Conservatism and the Information Content of Earnings
Rock Center for Corporate Governance at Stanford University Working Paper No. 162, UNC Kenan-Flagler Research Paper
Mary E. Barth , Wayne R. Landsman , Vivek Raval and Sean Wang
Stanford University - Graduate School of Business , University of North Carolina Kenan-Flagler Business School , University of North Carolina - Kenan-Flagler Business School and University of North Carolina - Kenan-Flagler Business School
Date Posted: July 28, 2014
Working Paper Series
212 downloads

Incl. Electronic Paper Do Client Characteristics Really Drive the Big N Effect? Evidence from Matching Methods
Mark L. DeFond , David H. Erkens and Jieying Zhang
University of Southern California - Leventhal School of Accounting , University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: July 27, 2014
Working Paper Series
10 downloads

Incl. Electronic Paper Information Acquisition and Decisions Under Risk and Ambiguity
Ralf Bergheim
University of Bochum - Macroeconomics
Date Posted: July 27, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?
Ralf Bergheim , Jürgen Ernstberger and Michael W. M. Roos
University of Bochum - Macroeconomics , University of Bochum and University of Dortmund - Lehrstuhl für Wirtschafts-un Sozialstatistik
Date Posted: July 27, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper Are Social Issues Relegated to the Backburner? An Analysis of CSR Reports of Australian Mnes
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 3, 2014
Helena Koteikor Ahulu , Omar Al Farooque and Bernice Kotey
University of Professional Studies, Accra , University of New England (Australia) - UNE Business School and University of New England (Australia) - New England Business School
Date Posted: July 27, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Earnings Quality Across Listed, Medium-Sized and Small Companies in the UK
Siming Liu and Len Skerratt
Brunel University - Economics and Finance and Brunel University - Brunel Business School
Date Posted: July 26, 2014
Working Paper Series
8 downloads

On R&D Capitalization and Value Relevance
Journal of Accounting and Public Policy, Vol. 20, No. 3, 2001
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and University of Texas at San Antonio
Date Posted: July 26, 2014
Accepted Paper Series

The Housing Value-Relevance of Governmental Accounting Information
Journal of Accounting and Public Policy, Vol. 17, No. 2, 1998
Jerry W. Lin and K. K. Raman
Colorado State University, Pueblo and University of Texas at San Antonio
Date Posted: July 25, 2014
Accepted Paper Series

The Behavior of Interperiod Equity-Related Performance Measures Over Time
Accounting Horizons, Vol. 10, No. 4, 1996
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 25, 2014
Accepted Paper Series

Incl. Electronic Paper A Review and Evaluation of Audit Quality Oversight
Indian Accounting Review, Forthcoming
Srinivasan Ragothaman , Theodore J. Mock and Rajendra P. Srivastava
University of South Dakota , University of Southern California and University of Kansas - Accounting and Information Systems Area
Date Posted: July 24, 2014
Accepted Paper Series
22 downloads

Incl. Electronic Paper Understanding Unrecognised Tax Benefits
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Charles W. Mulford and Alex B. Pfeffer
Georgia Institute of Technology - College of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: July 24, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Global Financial Crisis (GFC), Equity Market Liquidity & Capital Structure: Evidence from Australia
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Ahmed Mohamed and Senarath Lalithanada Seelanatha
Omar Al-Mukhtar University and Victoria University - School of Accounting and Finance
Date Posted: July 24, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Detecting Abnormal Goodwill Impariment Practices Using Predictive Analytics
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Owen P. Hall Jr. and Michael Davis
Pepperdine University - Graziadio School of Business and Management and University of Alaska Fairbanks - School of Management (SOM)
Date Posted: July 24, 2014
Accepted Paper Series
6 downloads

Incl. Electronic Paper The Association between Accounting Performance and Constituent Response in Political Markets
Michael E. Bradbury and Tom Scott
Massey University and University of Auckland
Date Posted: July 24, 2014
Working Paper Series
13 downloads

Incl. Electronic Paper The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study
Louis-Philippe Sirois , Jean Bédard and Palash Bera
HEC Montreal - Department of Accounting Studies , Université Laval - École de comptabilité and Saint Louis University - John Cook School of Business
Date Posted: July 23, 2014
Working Paper Series
27 downloads

Alternative Accounting Measures as Predictors of Municipal Financial Distress
Journal of Accounting, Auditing and Finance, Vol. 6, No. 1, 1982
K. K. Raman
University of Texas at San Antonio
Date Posted: July 23, 2014
Accepted Paper Series

The Effect of Supplemental Reserve-Based Accounting Data on the Market Microstructure
Journal of Accounting and Public Policy, Vol. 12, No. 2, 1993
K. K. Raman and Niranjan Tripathy
University of Texas at San Antonio and University of North Texas
Date Posted: July 23, 2014
Accepted Paper Series

An Empirical Investigation of the Market for 'Single Audit' Services
Journal of Accounting and Public Policy, Vol. 11, No. 4, 1992
K. K. Raman and Earl R. Wilson
University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 23, 2014
Accepted Paper Series

The Effect of Voluntary GAAP Compliance and Financial Disclosure on Governmental Borrowing Costs
Journal of Accounting, Auditing and Finance, Vol. 6, No. 3, 1991
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 23, 2014
Accepted Paper Series

The Debt Equivalence of Unfunded Government Pension Obligations
Journal of Accounting and Public Policy, Vol. 9, No. 1, 1990
K. K. Raman and Earl R. Wilson
University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 23, 2014
Accepted Paper Series

Incl. Electronic Paper Discretionary Aggregation
Michael Ebert , Dirk Simons and Jack Douglas Stecher
University of Mannheim - Department of Business Administration and Accounting , University of Mannheim and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 23, 2014
Working Paper Series
16 downloads

Incl. Electronic Paper Earnings Management in Firms Seeking to Be Acquired
The British Accounting Review, Forthcoming
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: July 22, 2014
Last Revised: July 23, 2014
Accepted Paper Series
15 downloads

Incl. Electronic Paper Faculty Perspectives on International Taxation Topics
Advances in Accounting, Vol. 28: 317–322, 2012,
Dennis R. Lassila and Murphy Smith
Texas A&M University (TAMU) - Department of Accounting and Murray State University - College of Business
Date Posted: July 22, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Alvin R. Jennings: Managing Partner, Policy-Maker & Institute President
Martin Emanuel Persson , Vaughan S Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: July 21, 2014
Working Paper Series
5 downloads

Incl. Electronic Paper The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation
Journal of Accounting Research, 1973
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 21, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper Monopoly versus Competition in Setting Accounting Standards
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: July 20, 2014
Working Paper Series
3 downloads

Toward Understanding the Determinants of Pension Underfunding in the Public Sector
Journal of Accounting and Public Policy, Vol. 7, No. 3, 157-183 (Fall 1988)
Barry R. Marks , K. K. Raman and Earl R. Wilson
University of Houston, Clear Lake - School of Business and Public Administration , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 20, 2014
Accepted Paper Series

Incl. Electronic Paper Competition Among Exchanges Through Simplified Disclosure Requirements: Evidence from the American and Global Depositary Receipts
Accounting and Business Research, 44 (1), 2014
Oksana Kim and Matt Pinnuck
Minnesota State University and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: July 19, 2014
Accepted Paper Series
7 downloads

Incl. Electronic Paper The Information Content of Risk Factor Disclosures in Quarterly Reports
Joshua J. Filzen
University of Nevada, Reno
Date Posted: July 19, 2014
Working Paper Series
16 downloads

State Audit Budgets and Market Assessments of Credit Risk
Journal of Accounting and Public Policy, Vol. 5, No. 4, 1986
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 19, 2014
Accepted Paper Series

Pension Ratios as 'Correlates' of Municipal Pension Underfunding
Journal of Accounting and Public Policy, Vol. 4, No. 2, 1985
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 19, 2014
Accepted Paper Series

Incl. Electronic Paper Asymmetric Timely Loss Recognition, Adverse Shocks to External Capital, and Underinvestment: Evidence from the Collapse of the Junk Bond Market
Jaewoo Kim
University of Rochester - Simon School of Business
Date Posted: July 18, 2014
Working Paper Series
17 downloads

State Regulation of Accounting Practices and Municipal Borrowing Costs
Journal of Accounting and Public Policy, Vol. 3, No. 2, 1984
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 18, 2014
Accepted Paper Series

Incl. Electronic Paper What Do Forward and Backward-Looking Narratives Add to the Informativeness of Earnings Press Releases?
Samuel B. Bonsall IV , Zahn Bozanic and Kenneth J. Merkley
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 18, 2014
Working Paper Series
56 downloads

Incl. Electronic Paper Capital Gains Taxes and Asset Prices: The Impact of Tax Awareness and Procrastination
Sebastian Eichfelder and Mona Lau
University of Magdeburg and Free University of Berlin (FUB)
Date Posted: July 17, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Audit Committees and Financial Reporting Quality in Singapore
Yuanto Kusnadi , Kwong Sin Leong , Themin Suwardy and Jiwei Wang
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: July 17, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations
Journal of Business Finance and Accounting, Forthcoming
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: July 16, 2014
Accepted Paper Series
23 downloads

Governmental Audit Procurement Practices and Seasoned Bond Prices
Accounting Review, Vol. 69, No. 4, 1994
K. K. Raman and Earl R. Wilson
University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 16, 2014
Accepted Paper Series

Financial Reporting and Municipal Bond Ratings
Journal of Accounting Auditing and Finance, Winter 1982 5(2): 144-153
K. K. Raman
University of Texas at San Antonio
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption
Ricardo Lopes Cardoso , Andre C. B. Aquino and José A. M. Pigatto
Getulio Vargas Foundation, EBAPE , University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Date Posted: July 16, 2014
Working Paper Series
6 downloads

The Information in Governmental Annual Reports: A Contemporaneous Price Reaction Approach
Accounting Review, Vol. 64, No. 2, 1989 pp. 250-268
Robert W. Ingram , K. K. Raman and Earl R. Wilson
University of Alabama , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper The Whole of Government Accounts in Brazil
Ricardo Lopes Cardoso , Andre C. B. Aquino and José A. M. Pigatto
Getulio Vargas Foundation, EBAPE , University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Date Posted: July 16, 2014
Working Paper Series
3 downloads


 

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