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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,272
Full Text Papers: 393,643
Authors: 226,678
Papers Received in
  Last 12 months:
68,942

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To date: 65,917,226
Last 12 months: 11,175,672
Last 30 days: 1,053,329

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238,981
Total References: 8,480,523
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5,722,240
Papers with
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,290,899 Total downloads
Showing Papers 7,051 - 7,100 of 13,020
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Incl. Electronic Paper Discussion - Regulation Fair Disclosure and Analysts' First-Forecast Horizon
Journal of Accounting, Auditing and Finance, Vol. 22, No. 2, 2007
Lawrence D. Brown
Temple University
Date Posted: March 28, 2008
Accepted Paper Series
97 downloads

Incl. Electronic Paper Effects of Corporate Tax Rate Cuts on Firm Investment and Valuation: A Micro Simulation Approach
2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Keiichi Kubota and Hitoshi Takehara
Chuo University - Graduate School of Strategic Management and Waseda University
Date Posted: August 05, 2011
Last Revised: June 01, 2012
Working Paper Series
97 downloads

Incl. Electronic Paper Instructor-Assigned and Student-Selected Groups: A View from Inside
Sandy Hilton and Fred Phillips
University of British Columbia (UBC) - Okanagan University College and University of Saskatchewan
Date Posted: June 30, 2008
Working Paper Series
97 downloads

Incl. Electronic Paper International Transfer Pricing
Connette Pearl Mcmahon , Aaron Dwayne Corcelius and Barbara Ailena Smith
Fayetteville State University - School of Business and Economics , Fayetteville State University - School of Business and Economics and Fayetteville State University - School of Business and Economics
Date Posted: January 07, 2013
Working Paper Series
97 downloads

Incl. Electronic Paper It’s All Overreaction: Earning Momentum to Value/Growth
CAAA Annual Conference 2011
Abdulaziz M. Alwathainani
York University
Date Posted: June 19, 2010
Last Revised: December 01, 2011
Working Paper Series
97 downloads

Incl. Electronic Paper Overreacting to a History of Underreaction?
Jonathan A. Milian
Florida International University (FIU)
Date Posted: March 08, 2013
Working Paper Series
97 downloads

Incl. Electronic Paper The Event Construct in Active Information Systems
Salvatore T. March and Gove N. Allen
Vanderbilt University - Strategy and Business Economics and Tulane University - A.B. Freeman School of Business
Date Posted: August 31, 2006
Working Paper Series
97 downloads

Incl. Electronic Paper The Impact of the Greek Sovereign Debt Crisis on European Banks’ Disclosure and its Economic Consequences
Peter Fiechter and Jie Zhou
University of Zurich - Department of Business Administration and University of Zurich
Date Posted: January 01, 2013
Working Paper Series
97 downloads

Incl. Electronic Paper A Test of the Ohlson Model on the Italian Stock Exchange
Accounting & Taxation, Vol. 4, No. 1, p. 83, 2012
Antonella Silvestri and Stefania Veltri
Università degli Studi della Calabria and University of Calabria, Italy
Date Posted: December 23, 2011
Last Revised: December 12, 2012
Accepted Paper Series
96 downloads

Incl. Electronic Paper An International Comparison of Social Interaction Attributes of Internal Auditors: An Analysis Using the FIRO-B
Philip H. Siegel Sr. and Jeffrey R. Miller
Florida Atlantic University and Augusta State University
Date Posted: May 28, 2010
Working Paper Series
96 downloads

Incl. Electronic Paper Analysts' Demand for Fair Value-Related Information: Evidence from Conference Calls of International Banks
Jannis Bischof , Holger Daske and Christoph J. Sextroh
University of Mannheim , University of Mannheim and University of Mannheim
Date Posted: November 27, 2012
Last Revised: May 14, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper CIO Educational Background, Strategic Positioning, and Stock Performance
Rajiv D. Banker , Cecilia(Qian) Feng and Paul A. Pavlou
Temple University - Fox School of Business and Management , Temple University and Temple University
Date Posted: August 16, 2011
Working Paper Series
96 downloads

Incl. Electronic Paper Disclosures with Information Externalities: The Role of Information Transfers Across Markets
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Ram Ramanan
University of California, Davis
Date Posted: September 02, 2009
Working Paper Series
96 downloads

Incl. Electronic Paper Do Auditor Sanctions Affect Clients' Accruals?
Chien-Heng Jennifer Chang , Wen-Jing Chang and Ling-Tai Lynette Chou
Tamkang University - Department of Accounting , affiliation not provided to SSRN and National Chengchi University (NCCU) - College of Commerce
Date Posted: September 02, 2008
Working Paper Series
96 downloads

Incl. Electronic Paper Do Financial Analysts’ Long-Term Growth Forecasts Reflect Effective Effort Towards Informative Stock Recommendations?
Boochun Jung , Philip B. Shane and Yanhua Sunny Yang
University of Hawaii at Manoa - Shidler College of Business , University of Virginia - McIntire School of Commerce and University of Connecticut
Date Posted: September 14, 2009
Working Paper Series
96 downloads

Incl. Electronic Paper Do Investors Understand ‘Operational Engineering’ before Management Buyouts?
Julie Lei Zhu , Jun Qian and Xi Li
Boston University - School of Management , Boston College - Finance Department and Hong Kong University of Science & Technology (HKUST)
Date Posted: March 17, 2012
Last Revised: May 25, 2012
Working Paper Series
96 downloads

Incl. Electronic Paper Does Fair Value Accounting for Non-Financial Assets Pass the Market Test?
Chicago Booth Research Paper No. 13-10
Hans Bonde Christensen and Valeri V. Nikolaev
University of Chicago - Booth School of Business and University of Chicago - Booth School of Business
Date Posted: February 13, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper FinePrint Company (A)
Darden Case No. UVA-C-2193
Luann J. Lynch
University of Virginia (UVA) - Darden School of Business
Date Posted: October 21, 2008
Working Paper Series
96 downloads

Incl. Electronic Paper Panel Data Techniques and Accounting Research
Meditari Accountancy Research, Vol. 16, No. 2, 2008
Phillip de Jager
University of Cape Town - Department of Finance and Tax
Date Posted: June 14, 2010
Accepted Paper Series
96 downloads

Incl. Electronic Paper Synergy Effects of Innovation Capital and Human Capital in Taiwan’s Semiconductor Industry
AAA 2011 Management Accounting Section (MAS) Meeting Paper
Cheng-Jen Huang
Tunghai University - Department of Accounting
Date Posted: July 11, 2010
Working Paper Series
96 downloads

Incl. Electronic Paper The Choice of Standards for a Reporting Language
Proceedings of the 9th Asian Logic Conference, May 3, 2006
Michal Walicki , Uwe Wolter and Jack Douglas Stecher
University of Bergen , University of Bergen and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: May 16, 2006
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Debt-Contracting Value of Accounting Numbers, Renegotiation, and Investment Efficiency
Yiwei Dou
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: September 30, 2012
Last Revised: February 18, 2013
Working Paper Series
96 downloads

Incl. Electronic Paper The Effects of Environmental Uncertainty and Budgetary Control Effectiveness on Propensity to Create Budgetary Slack in Public Sector
African Journal of Business Management, Vol. 5, No. 22, pp. 8902-8908, September 2011
Emine Yilmaz and Gökhan Özer
Istanbul Medeniyet University and Gebze Institute of Technology (GIT)
Date Posted: October 21, 2011
Last Revised: December 27, 2011
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Impact of Process Structure on Novice, Internet-Based, Asynchronous-Distributed Collaborative Writing Teams
IEEE Transactions on Professional Communication (IEEETPC), Vol. 48, No. 4, pp. 341-364, 2005
Paul Benjamin Lowry , Jay F. Nunamaker Jr. , Aaron Mosiah Curtis and Michelle Rene Lowry
City University of Hong Kong (CityUHK) - College of Business - Department of Information Systems , University of Arizona - Center for the Management of Information (CMI) , Indiana University Bloomington - Kelley School of Business and Brigham Young University - School of Accountancy
Date Posted: February 14, 2005
Last Revised: August 25, 2009
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Informativeness of Stale Financial Disclosures
Michael S. Drake , Darren T. Roulstone and Jacob R. Thornock
Brigham Young University - Marriott School , Ohio State University (OSU) - Fisher College of Business and University of Washington - Michael G. Foster School of Business
Date Posted: June 13, 2012
Working Paper Series
96 downloads

Incl. Electronic Paper The Party's Over: The Role of Earnings Guidance in Resolving Sentiment-Driven Overvaluation
Management Science (Special Issue on Behavioral Economics and Finance), Forthcoming
Nicholas Seybert and Holly Yang
University of Maryland - Department of Accounting & Information Assurance and University of Pennsylvania - The Wharton School
Date Posted: May 05, 2011
Last Revised: November 26, 2011
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Pricing of Climate Risk
Journal of Financial and Economic Practice, Vol12(2), Spring 2012, 115-131.
Linda H. Chen and Lucia Silva Gao
Washington State University and University of Massachusetts at Boston
Date Posted: March 16, 2012
Last Revised: September 07, 2012
Accepted Paper Series
96 downloads

Incl. Electronic Paper The Token Woman
25th Australasian Finance and Banking Conference 2012
Maria Strydom and Hue Hwa Au Yong
Monash University and Monash University - Department of Accounting and Finance
Date Posted: August 28, 2012
Last Revised: December 05, 2012
Working Paper Series
96 downloads

Incl. Electronic Paper Time-Varying Earnings Persistence and the Delayed Stock Return Reaction to Earnings Announcements
Contemporary Accounting Research, Forthcoming
Changling Chen
University of Waterloo - School of Accounting and Finance
Date Posted: February 06, 2012
Accepted Paper Series
96 downloads

Incl. Electronic Paper Assessing the Effect of Corporate International Diversification on Shareholder-Bondholder Value
Kingsley O. Olibe
Kansas State University
Date Posted: November 24, 2009
Working Paper Series
95 downloads

Incl. Electronic Paper Assessment and Intrinsic Motivation
Martin Turner and Rachel F. Baskerville
affiliation not provided to SSRN and Victoria University of Wellington - School of Accounting and Commercial Law
Date Posted: December 16, 2011
Working Paper Series
95 downloads

Incl. Electronic Paper Auditor Choice and Foreign Investors: Evidence from Foreign Mutual Funds
Julia Chou , Lilian K. Ng , Nataliya S. Zaiats and Bohui Zhang
Florida International University , University of Wisconsin - Milwaukee - Sheldon B. Lubar School of Business , Simmons College School of Management and The University of New South Wales - School of Banking and Finance
Date Posted: September 03, 2011
Last Revised: October 10, 2012
Working Paper Series
95 downloads

Incl. Electronic Paper Cheating on Taxes: A Comparative Study of Opinion in Six Latin American Countries and the USA
Robert W. McGee and Wendy Gelman
Fayetteville State University and Florida International University
Date Posted: May 09, 2008
Working Paper Series
95 downloads

Incl. Electronic Paper Conversion of Values to One Money Unit in Consolidation Process
Emergo - Journal of Transforming Economies and Societies, Vol. 11, No. 4, 2004
Marcin Zbigniew Jedrzejczyk and Mieczyslaw Dobija
Cracow University of Economics and Cracow University of Economics
Date Posted: November 16, 2005
Accepted Paper Series
95 downloads

Incl. Electronic Paper Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?
Gus De Franco , Ilanit Gavious , Gordon D. Richardson and Justin Y. Jin
University of Toronto - Rotman School of Management , Ben-Gurion University of the Negev , University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Date Posted: July 16, 2010
Working Paper Series
95 downloads

Incl. Electronic Paper Dog Concierges, LLC: Transaction Analysis and Statement of Cash Flows Preparation
Darden Case No. UVA-C-2297
Mark E. Haskins
University of Virginia (UVA) - Darden School of Business
Date Posted: April 05, 2010
Working Paper Series
95 downloads

Incl. Electronic Paper Evidence on the Determinants and Economic Consequences of Delegated Monitoring
Anne Beatty , Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems , University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 10, 2011
Working Paper Series
95 downloads

Incl. Electronic Paper Factors Associated with Student Performance in Advanced Accounting and Contemporary Financial Accounting Issues: An Empirical Study in a Commuter University
Mostafa M. Maksy PhD., CPA and Lin Zheng
Kutztown University of Pennsylvania - Department of Business Administration - College of Business and Mercer University-Atlanta
Date Posted: December 08, 2010
Working Paper Series
95 downloads

Incl. Electronic Paper How to Set Up Profitability of Commissionaires in Accordance with the Arm's Length Principle
Michal Jelinek
affiliation not provided to SSRN
Date Posted: December 09, 2009
Working Paper Series
95 downloads

Incl. Electronic Paper Initial Public Offerings, Earnings Management and Venture Capital: Evidence in Bull and Bear Market Conditions
Jaemin Cho and Jaeho Lee
Technology Innovation and Management Program, POSTECH and affiliation not provided to SSRN
Date Posted: May 24, 2012
Working Paper Series
95 downloads

Incl. Electronic Paper Market Response to Mandatory Pre-Earnings-Announcements - Evidence from Ad-Hoc Disclosures in Germany
Rainer Baule and Christian Tallau
University of Hagen and Muenster University of Applied Sciences
Date Posted: August 18, 2010
Last Revised: May 12, 2012
Working Paper Series
95 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 Strategic Accounting Choice Around Firm-Level Labor Negotiations
Beatriz Garcia Osma , Araceli Mora Enguídanos and Ana María Sabater Marcos
Universidad Autonoma de Madrid , University of Valencia - Department of Economics and Miguel Hernandez University
Date Posted: November 24, 2010
Last Revised: September 06, 2012
Working Paper Series
95 downloads

Incl. Electronic Paper The Smoothing of Reported Corporate Earnings Through Target Setting: Acceptable Practice or Shareholder Deception
22nd Australasian Finance and Banking Conference 2009
John Hillier and Michael S. McCrae
Deakin University - Deakin Business School and University of Wollongong, School of Mathematics and Applied Statistics
Date Posted: August 25, 2009
Working Paper Series
95 downloads

Incl. Electronic Paper Accruals and the Prediction of Ex Post Intrinsic Values
Miriam Breunsbach
University of Cologne - Department of Corporate Finance
Date Posted: November 14, 2010
Last Revised: November 26, 2010
Working Paper Series
94 downloads

Incl. Electronic Paper Corporate Governance and Ownership Structure in Sub Sahara Africa: The Case of Ethiopia
Minga Negash
Metropolitan State University of Denver - Department of Accounting
Date Posted: August 01, 2012
Working Paper Series
94 downloads

Incl. Electronic Paper Cost Shifting in Nonprofit Hospitals
Ashley N. Newton and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business and University of Oklahoma, Michael F. Price College of Business
Date Posted: November 03, 2011
Working Paper Series
94 downloads

Incl. Electronic Paper Curbing Corruption? The Efficacy of the Foreign Corrupt Practices Act
North Carolina Journal of International Law and Commercial Regulation, Vol. 33, No. 1, 2007
Tor Krever
London School of Economics - Law Department
Date Posted: February 15, 2011
Last Revised: April 12, 2011
Accepted Paper Series
94 downloads

Incl. Electronic Paper Do Managers Withhold Good News from Labor Unions?
Richard Chung , Bryan Byung-Hee Lee , Woo-Jong Lee and Byungcherl Charlie Sohn
The Hong Kong Polytechnic University , University of Macau , The Hong Kong Polytechnic University and City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: September 16, 2011
Last Revised: May 13, 2012
Working Paper Series
94 downloads

Incl. Electronic Paper Effectiveness and Market Reaction to the Stock Exchange's Inquiry in Australia
Journal of Business Finance & Accounting, Forthcoming
Ning Gong
University of Melbourne
Date Posted: November 19, 2006
Accepted Paper Series
94 downloads


 

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