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SSRN eLibrary Statistics:

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Abstracts: 489,242
Full Text Papers: 398,123
Authors: 228,655
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  Last 12 months:
69,587

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To date: 66,708,528
Last 12 months: 11,224,159
Last 30 days: 834,566

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SSRN eLibrary Search Results
JEL Code: M4
5,335,110 Total downloads
Showing Papers 6,851 - 6,900 of 13,132
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Incl. Electronic Paper Analyzing Stock Buyback Board Decisions (#4) - Oracle Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: June 22, 2007
Last Revised: April 21, 2009
Working Paper Series
433 downloads

Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model
Advances in Accounting Behavioral Research, Vol. 8, 2005
Jennifer Kahle Schafer , Robin Pennington and Robert E. Pinsker
Kennesaw State University - Michael J. Coles College of Business , University of Tennessee, Knoxville - College of Business Administration and Florida Atlantic University
Date Posted: June 22, 2007
Accepted Paper Series

Incl. Electronic Paper Conservative Disclosure
Wayne R. Guay and Robert E. Verrecchia
University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: June 22, 2007
Working Paper Series
1048 downloads

Incl. Electronic Paper How Execs Earn Sweet Fees on Buybacks (#2) - Nvidia Case Study
M. A. Gumport
MG Holdings/SIP
Date Posted: June 22, 2007
Last Revised: April 21, 2009
Working Paper Series
150 downloads

Internal Audit Sourcing Arrangement and the External Auditor's Reliance Decision
Contemporary Accounting Research, Forthcoming
Steven M. Glover , Douglas F. Prawitt and David A. Wood
Brigham Young University , Brigham Young University and Brigham Young University - School of Accountancy
Date Posted: June 22, 2007
Accepted Paper Series

The Impact of Enterprise Systems on Business and Audit Practice and the Implications for University Accounting Education
International Journal of Enterprise Information Systems, Vol. 3, No. 4, 2007
Vicky Arnold and Steve G. Sutton
University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: June 22, 2007
Accepted Paper Series

The Impact of Income Tax Withholding Position and Stock Position on the Sale of Stock
Journal of American Taxation Association, Vol. 27, No. 1, 2005
Diana Falsetta and Richard A. White
University of Miami - Department of Accounting and University of South Carolina - Moore School of Business
Date Posted: June 22, 2007
Accepted Paper Series

Incl. Electronic Paper The Timing of Earnings Announcements: An Examination of the Strategic Disclosure Hypothesis
The Accounting Review, Vol. 84, No. 1, 2009
Jeffrey T. Doyle and Matthew J. Magilke
Utah State University and Claremont McKenna College
Date Posted: June 22, 2007
Last Revised: July 09, 2009
Accepted Paper Series
515 downloads

Incl. Electronic Paper Transfer Pricing or Formula Apportionment? Tax-Induced Distortions of Multinationals' Investment and Production Decisions
CESifo Working Paper Series No. 2020, Arqus Quantitative Tax Research Discussion Paper No. 27
Jan Thomas Martini , Rainer Niemann and Dirk Simons
Bielefeld University , University of Graz, Center for Accounting Research and University of Mannheim
Date Posted: June 22, 2007
Working Paper Series
313 downloads

Incl. Electronic Paper What Can We Conclude from Common Tests of Accrual Mispricing?
Mozaffar Khan
University of Minnesota - Twin Cities - Carlson School of Management
Date Posted: June 21, 2007
Last Revised: December 22, 2011
Working Paper Series
440 downloads

Incl. Electronic Paper Hold 'em? Using Financial Statement Information to Pick Winners and Losers when Consensus Analysts' Recommendations are Neutral
James Michael Wahlen and Matthew M. Wieland
Indiana University Bloomington - Department of Accounting and Kelley School of Business Indianapolis
Date Posted: June 20, 2007
Working Paper Series
442 downloads

Incl. Electronic Paper Short Arbitrage, Return Asymmetry and the Accrual Anomaly
David A. Hirshleifer , Siew Hong Teoh and Jeff Jiewei Yu
University of California, Irvine - Paul Merage School of Business , University of California - Paul Merage School of Business and Southern Methodist University - Cox School of Business
Date Posted: June 20, 2007
Last Revised: October 15, 2010
Working Paper Series
563 downloads

Accounting Discretion, Horizon Problem, and CEO Retirement Benefits
Accounting Review, Vol. 84, No. 5, pp. 1553-1574, 2009
Paul Kalyta
McGill University - Desautels Faculty of Management
Date Posted: June 18, 2007
Last Revised: September 15, 2009
Accepted Paper Series

Incl. Electronic Paper The Role of Related Party Transactions in Fraudulent Financial Reporting
Elaine Henry , Elizabeth A. Gordon , Brad Reed and Timothy Louwers
Fordham University , Temple University - Fox School of Business and Management , Southern Illinois University Edwardsville and James Madison University
Date Posted: June 18, 2007
Working Paper Series
1303 downloads

Incl. Electronic Paper Compliance in the Supply Chain: The Present and Future Implications of Sarbanes-Oxley for UK Businesses
Jean Anne Stewart and Giampiero Favato
University of Reading - Henley Business School and Kingston University
Date Posted: June 15, 2007
Working Paper Series
148 downloads

Incl. Electronic Paper Reliability of Earnings Figures and Conservatism in Transitional Economies
Minna Martikainen and Sanna Tilli
Lappeenranta University of Technology (LUT) and Lappeenranta University of Technology (LUT) - Department of Business Administration
Date Posted: June 15, 2007
Working Paper Series
251 downloads

Incl. Electronic Paper Implications of the Integral Approach and Earnings Management for Alternate Annual Reporting Periods
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Katherine Gunny , John Jacob and Bjorn N. Jorgensen
University of Colorado at Boulder - Department of Accounting , University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder
Date Posted: June 14, 2007
Last Revised: November 01, 2012
Working Paper Series
324 downloads

Incl. Electronic Paper Managerial Foresight and Choice of Accruals in Earnings Management
University of Alberta School of Business Research Paper
Hwee Cheng Tan
University of New South Wales
Date Posted: June 12, 2007
Last Revised: June 12, 2013
Working Paper Series
483 downloads

Discussion of Investor Protection and Analysts' Cash Flow Forecasts Around the World
Review of Accounting Studies, Vol. 12, Nos. 2-3, pp. 421-441, 2007
Luzi Hail
University of Pennsylvania - The Wharton School
Date Posted: June 11, 2007
Accepted Paper Series

Incl. Electronic Paper Modelling the Fair Value of Annuities Contracts: The Impact of Interest Rate Risk and Mortality Risk
Laura Ballotta , Giorgia Esposito and Steven Haberman
City University London - Sir John Cass Business School , University of Rome I - Department of Actuarial and Financial Sciences and City University London - Faculty of Actuarial Science
Date Posted: June 11, 2007
Working Paper Series
391 downloads

The Impact of Voluntary Environmental Disclosure Quality on Firm Value
Marlene Plumlee , Darrell Brown and Scott Marshall
University of Utah - School of Accounting , Portland State University - School of Business Administration and Portland State University - School of Business Administration
Date Posted: June 10, 2007
Last Revised: December 21, 2011
Working Paper Series

Incl. Electronic Paper Earnings Smoothness, Average Returns, and Implied Cost of Equity Capital
Accounting Review, Vol. 85, No. 1, 2010
John M. McInnis
University of Texas at Austin - Department of Accounting
Date Posted: June 06, 2007
Last Revised: June 01, 2010
Accepted Paper Series
1376 downloads

SEC Scrutiny and the Evolution of Non-GAAP Reporting
Accounting Review, January 2008
Kalin S. Kolev , Carol A. Marquardt and Sarah E. McVay
Yale School of Management , CUNY – Baruch College and University of Washington
Date Posted: June 06, 2007
Last Revised: November 14, 2007
Accepted Paper Series

Incl. Electronic Paper Towards a More Comprehensive Understanding of the Roles of Management Accountants
European Accounting Review, Forthcoming
Sean M. Byrne and Bernard Pierce
Waterford Institute of Technology and Dublin City University Business School
Date Posted: June 06, 2007
Accepted Paper Series
448 downloads

Trading Volume Reaction to the Earnings Reconciliation from IAS to U.S. GAAP
Contemporary Accounting Research, Forthcoming
Lucy Huajing Chen and Heibatollah Sami
Villanova University and Lehigh University
Date Posted: June 06, 2007
Accepted Paper Series

Incl. Electronic Paper Auditor-Provided Tax Consulting, Knowledge Spillovers, and Reported Weaknesses in Internal Control
David G. Harris and Jian Zhou
Syracuse University - Joseph I. Lubin School of Accounting and University of Hawaii at Manoa
Date Posted: June 05, 2007
Last Revised: June 07, 2013
Working Paper Series
462 downloads

Incl. Electronic Paper A Catering Theory of Earnings Management
Shivaram Rajgopal , Lakshmanan Shivakumar and Ana Vidolovska Simpson
Emory University - Goizueta Business School , London Business School and London School of Economics & Political Science - Department of Accounting
Date Posted: June 05, 2007
Last Revised: October 26, 2007
Working Paper Series
1353 downloads

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares
Journal of Accounting Research, Forthcoming
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: June 05, 2007
Accepted Paper Series

Incl. Electronic Paper Standard for Asset Impairment Change, Independent Audit Supervision and Strategy Choice of Earnings Manipulation
Xiang LI
Nanjing University
Date Posted: June 05, 2007
Working Paper Series
505 downloads

Incl. Electronic Paper The Association of Future Profitability, Operating Cash Flows, and Market Assessments with Offshoring Arrangements of Technology Jobs
Journal of Information Systems, Vol. 23, No. 2, Fall 2009
Kimberly Dunn , Mark J. Kohlbeck and Matthew J. Magilke
Florida Atlantic University - School of Accounting , Florida Atlantic University - School of Accounting and Claremont McKenna College
Date Posted: June 05, 2007
Last Revised: November 12, 2009
Accepted Paper Series
184 downloads

Incl. Electronic Paper Earnings Management: An Analysis on Textile Sector of Bangladesh
Cost and Management, Vol. 34, No. 5, pp. 5-13, September 2006
Rusdi Md. Rezaur Razzaque , Muhammad Zahedur Rahman and Amirus Salat
Independent University , Eastern University and University of Dhaka
Date Posted: June 04, 2007
Accepted Paper Series
330 downloads

Incl. Electronic Paper Filling Gaps: Why Consistency of Accounting Standards Matters - Normative Evidence from the U.S. and Germany as Related to IFRS
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Business School and University of Mannheim
Date Posted: June 04, 2007
Working Paper Series
971 downloads

Incl. Fee Electronic Paper Information Uncertainty and Post-Earnings-Announcement-Drift
Journal of Business Finance & Accounting, Vol. 34, No. 3-4, pp. 403-433, April/May 2007
Jennifer Francis , Ryan LaFond , Per Olsson and Katherine Schipper
Duke University , BlackRock , Duke University and Duke University
Date Posted: June 04, 2007
Accepted Paper Series
21 downloads

Revenue Recognition under IFRS Revisited - Conceptual Models, Current Proposals and Practical Consequences
Accounting in Europe, Vol. 2, pp. 69-106, 2005
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Business School and University of Mannheim
Date Posted: June 04, 2007
Accepted Paper Series

Incl. Electronic Paper Sell on the News: Differences of Opinion and Returns Around Earnings Announcements
Valentin Dimitrov , Prem C. Jain and Sheri Tice
Rutgers, The State University of New Jersey - Accounting & Information Systems , Georgetown University - Department of Accounting and Business Law and Tulane University - A.B. Freeman School of Business
Date Posted: June 04, 2007
Working Paper Series
469 downloads

Incl. Electronic Paper The Enron Scandal (Slides)
Marc Hodak
Hodak Value Advisors
Date Posted: June 04, 2007
Last Revised: May 14, 2009
Working Paper Series
3507 downloads

True and Fair View Revisited - A Reply to Alexander and Nobes
Accounting in Europe, Vol. 3, pp. 91-116, 2006
Jens Wüstemann and Sonja Kierzek
University of Mannheim - Business School and University of Mannheim
Date Posted: June 04, 2007
Accepted Paper Series

Incl. Electronic Paper Contrarian Share Price Reactions to Earnings Surprises
Journal of Accounting Auditing and Finance, Forthcoming
W. Bruce Johnson and Rong Zhao
University of Iowa - Department of Accounting and University of Calgary
Date Posted: June 03, 2007
Last Revised: March 02, 2011
Accepted Paper Series
504 downloads

Tax Professional Decision Biases: The Effects of Initial Beliefs and Client Preference
Journal of the American Taxation Association, Vol. 26, 2004
Jennifer Kahle Schafer and Richard A. White
Kennesaw State University - Michael J. Coles College of Business and University of South Carolina - Moore School of Business
Date Posted: June 03, 2007
Accepted Paper Series

Incl. Electronic Paper The Information Content of Brand Attributes
Natalie Mizik and Robert Jacobson
University of Washington and Diogenes Consulting
Date Posted: June 03, 2007
Working Paper Series
547 downloads

Incl. Electronic Paper The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration
Vicky Arnold , Tanya Benford , Joseph Canada , J. Randel Kuhn Jr. and Steve G. Sutton
University of Central Florida - College of Business Administration , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida (UCF) - Dixon School of Accounting , University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Date Posted: June 03, 2007
Working Paper Series
383 downloads

Incl. Electronic Paper Trends in Accounting for Business Combinations: A Sixty-Year Review of Three Jurisdictions
Kevin Li
University of Cambridge - Judge Business School
Date Posted: June 03, 2007
Working Paper Series
400 downloads

Incl. Electronic Paper Was the Sarbanes-Oxley Act of 2002 Really this Costly? A Discussion of Evidence from Event Returns and Going-Private Decisions
Journal of Accounting & Economics (JAE), Vol. 44, 2007
Christian Leuz
University of Chicago - Booth School of Business
Date Posted: June 03, 2007
Accepted Paper Series
1102 downloads

Incl. Electronic Paper What Can We Learn About Uncertain Tax Benefits from FIN 48?
McCombs Research Paper Series No. ACC-02-07
Jennifer L. Blouin , Cristi A. Gleason , Lillian F. Mills and Stephanie A. Sikes
University of Pennsylvania - Accounting Department , University of Iowa - Department of Accounting , University of Texas at Austin - McCombs School of Business and University of Pennsylvania - Accounting Department
Date Posted: June 03, 2007
Working Paper Series
889 downloads

Incl. Electronic Paper Publication of Environmental Accounting Issues By Australia's and New Zealand's Sole Social Science Citations Index Accounting Journal
Euromed Marseille Working Paper No. 10-2007
Bernard Paranque and Alistair M. Brown
Kedge Business School - Euromed Management and Curtin University of Technology
Date Posted: June 01, 2007
Working Paper Series
397 downloads

Incl. Electronic Paper Tax Motivated Income Shifting and Korean Business Groups (Chaebol)
KAIST Business School Working Paper Series No. 2007-004
Kooyul Jung , Boyoung Kim and Byungmo Kim
Korea Advanced Institute of Science and Technology (KAIST) , Korea Advanced Institute of Science and Technology (KAIST) and Dankook University
Date Posted: June 01, 2007
Working Paper Series
134 downloads

Incl. Electronic Paper Association between Board Composition and Different Types of Voluntary Disclosure
European Accounting Review, Forthcoming
Stephen Lim , Zoltan Matolcsy and Don Chow
University of Technology, Sydney , University of Technology, Sydney and University of Technology, Sydney (UTS) - School of Accounting
Date Posted: May 31, 2007
Accepted Paper Series
727 downloads

Incl. Electronic Paper Determinants of Expected Rate of Return on Pension Assets: Evidence from the UK
Yong Li and Paul J. M. Klumpes
King's College London and EDHEC Business School
Date Posted: May 30, 2007
Working Paper Series
279 downloads

Incl. Electronic Paper Litigation Risk and Audit Firm Characteristics
Jeffrey R. Casterella , Kevan L. Jensen and W. Robert Knechel
Colorado State University , University of Oklahoma - John T. Steed School of Accounting and University of Florida - Fisher School of Accounting
Date Posted: May 30, 2007
Working Paper Series
706 downloads

Incl. Electronic Paper Implications of Strategic Disclosure of Favourable News for Capital Markets Based Research
Pascal Frantz and Norvald Instefjord
London School of Economics and University of Essex - Essex Business School
Date Posted: May 29, 2007
Working Paper Series
119 downloads


 

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