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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
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  Last 12 months:
68,947

Paper Downloads:
To date: 65,850,457
Last 12 months: 11,179,656
Last 30 days: 1,087,338

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238,027
Total References: 8,463,775
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5,708,794
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,287,449 Total downloads
Showing Papers 7,201 - 7,250 of 13,018
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Incl. Electronic Paper Accounting Research from the Globalization Perspective
Paul Diaconu Sr. and Nicoleta Coman
Bucharest Academy of Economic Studies and Bucharest Academy of Economic Studies
Date Posted: December 06, 2006
Last Revised: November 08, 2010
Working Paper Series
680 downloads

Incl. Electronic Paper Innovation in Management Accounting: The Needs of World-Class Firms
Shokrollah Khajavi and Amin Nazemi
Shiraz University and affiliation not provided to SSRN
Date Posted: December 06, 2006
Working Paper Series
1664 downloads

Incl. Electronic Paper A Comparative Study of US and Japanese Bank Directors' Duty of Disclosure
Banking Law Journal, Vol. 123, No. 1, pp. 39-79, January 2006
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
212 downloads

Incl. Electronic Paper Bad Loans: A Comparative Study of U.S. and Japanese Regulations Concerning Loan Loss Reserves
Banking Law Journal, Vol. 121, No. 10, pp. 918-946, November/December 2004
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
193 downloads

Incl. Electronic Paper Laws and Regulations on Problem Loans in Japan
Columbia Journal of Asian Law Fall, Vol. 18, No. 1, 2004
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
167 downloads

Incl. Electronic Paper Shareholders' Action and Director's Responsibility in Japan
Penn State International Law Review Summer, Vol. 24, No. 1, 2005
Mitsuru Misawa
University of Hawaii at Manoa - Shidler College of Business
Date Posted: December 05, 2006
Accepted Paper Series
284 downloads

The Effects of Biases in Probability Judgments on Market Prices
Accounting, Organizations and Society, Vol. 19, No. 8, pp. 675-700, 1994
Ananda R. Ganguly , John H. Kagel and Donald V. Moser
Claremont McKenna College - Robert Day School of Economics and Finance , Ohio State University (OSU) - Department of Economics and University of Pittsburgh
Date Posted: December 05, 2006
Accepted Paper Series

Incl. Electronic Paper Was the Introduction of IFRS in Europe Value-Relevant?
Petya Platikanova and Christopher Nobes
ESADE - Ramon Llull University and University of Reading - Department of Management
Date Posted: December 05, 2006
Working Paper Series
1645 downloads

Incl. Electronic Paper Bonding to the Improved Disclosure Environment in the United States: Firms' Listing Choices and Their Capital Market Consequences
Journal of Contemporary Accounting and Economics, Forthcoming
Ole-Kristian Hope , Tony Kang and Yoonseok Zang
University of Toronto - Rotman School of Management , Oklahoma State University - School of Accounting and Singapore Management University - School of Accountancy
Date Posted: December 04, 2006
Working Paper Series
428 downloads

Incl. Electronic Paper An Empirical Study of the Accounting Values Shared By Romanian Accountants Aiming to Become Private Practitioners
Lavinia Olimid and Daniela Artemisa St. Calu
Academia de Studii Economice Bucuresti and Bucharest Academy of Economic Studies
Date Posted: December 04, 2006
Working Paper Series
229 downloads

Incl. Electronic Paper Conservatism, Growth and Return on Investment
Madhav V. Rajan and Stefan J. Reichelstein
Stanford Graduate School of Business and Stanford University - Stanford Graduate School of Business
Date Posted: December 04, 2006
Working Paper Series
778 downloads

Incl. Electronic Paper Contracting on the Stock Price and Forward-Looking Performance Measures
Shane S. Dikolli and Igor Vaysman
Duke University - Fuqua School of Business and CUNY Baruch College, Zicklin School of Business
Date Posted: December 01, 2006
Working Paper Series
273 downloads

Incl. Electronic Paper Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation
BIS Working Paper No. 209
Wayne R. Landsman
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 01, 2006
Working Paper Series
3086 downloads

Incl. Electronic Paper Measuring Customer Relationship Value: The Role of Switching Cost
Shane S. Dikolli , William R. Kinney, Jr. and Karen L. Sedatole
Duke University - Fuqua School of Business , University of Texas at Austin - Department of Accounting and Michigan State University - Eli Broad College of Business
Date Posted: December 01, 2006
Working Paper Series
582 downloads

Incl. Electronic Paper Including Estimates of the Future in Today's Financial Statements
BIS Working Paper No. 208
Mary E. Barth
Stanford University - Graduate School of Business
Date Posted: November 30, 2006
Working Paper Series
701 downloads

Incl. Electronic Paper Walking the Talk? Supply Chain Accounting and Trust Among UK Supermarkets and Suppliers
Clinton Free
Queen's University - School of Business
Date Posted: November 30, 2006
Working Paper Series
240 downloads

Incl. Electronic Paper Audit Committee Financial Literacy: What Might it Mean and Why Bother?
Networks Financial Institute Policy Brief No. 2006-PB-17
Roman L. Weil , Douglas J. Coates and M. Laurentius Marais
University of Chicago - Accounting , affiliation not provided to SSRN and William E. Wecker Associates, Inc.
Date Posted: November 29, 2006
Working Paper Series
486 downloads

Incl. Electronic Paper Investment Funds, Tax Planning and State Aid
European Taxation, Vol. 46, No. 12, pp. 565-569, December 2006
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: November 29, 2006
Accepted Paper Series
412 downloads

Performance Evaluation Measures in the Private Sector: Egyptian Practice
Managerial Auditing Journal, Vol. 22, No. 5, 2007
Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: November 29, 2006
Accepted Paper Series

Incl. Electronic Paper Reforming Regulation of Corporate Governance
Networks Financial Institute Policy Brief No. 2006-PB-19
Kenneth Lehn
University of Pittsburgh - Finance Group
Date Posted: November 29, 2006
Working Paper Series
276 downloads

Incl. Electronic Paper The Sarbanes-Oxley Act: Legal Implications and Research Opportunities
Boston College Law School Research Paper No. 122, Research in Accounting Regulation, Vol. 19, 2006
Stephen Kwaku Asare , Lawrence A. Cunningham and Arnold Wright
University of Florida - Fisher School of Accounting , George Washington University Law School and Northeastern University - Accounting Area
Date Posted: November 28, 2006
Accepted Paper Series
431 downloads

A Content Analysis of the Comprehensive Income Exposure Draft Comment Letters
Research in Accounting Regulation, Vol. 19, 2006
Alex C. Yen , D. Eric Hirst and Patrick E. Hopkins
College of the Holy Cross , University of Texas at Austin and Indiana University
Date Posted: November 28, 2006
Accepted Paper Series

A Model for the Convergence of Accounting Standards
Research in Accounting Regulation, Vol. 19, 2006
Shogo Kimura and Hikaru Ogawa
Nagoya University - School of Economics and Nagoya University
Date Posted: November 28, 2006
Accepted Paper Series

Accounting for the New Market in Life Insurance
Research in Accounting Regulation, Vol. 19, 2006
James H. Thompson and Gregory M. Larson
Oklahoma City University - Meinders School of Business and Oklahoma City University
Date Posted: November 28, 2006
Accepted Paper Series

Incl. Electronic Paper Accounting Variables, Market Variables and Stock Return in Emerging Markets: Case of Iran
Ali Rahmani , Sauber Sheri and Elnaz Tajvidi
Alzahra University , Allameh Tabatabaei University and Allameh Tabatabaei University
Date Posted: November 28, 2006
Working Paper Series
1226 downloads

Developments in Accounting Regulation: A Synthesis and Annotated Bibliography of Evidence and Commentary in the Academic Literature (2001-2002)
Research in Accounting Regulation, Vol. 19, 2006
Stephen R. Moehrle and Jennifer A. Reynolds-Moehrle
University of Missouri at Saint Louis - Accounting Area and University of Missouri at Saint Louis - Accounting Area
Date Posted: November 28, 2006
Accepted Paper Series

Incl. Electronic Paper Do Accounting Changes Affect the Economic Behaviour of Financial Firms?
BIS Working Paper No. 211
Anne Beatty
Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: November 28, 2006
Working Paper Series
416 downloads

Incl. Electronic Paper Fair Disclosure and Investor Asymmetric Awareness in Stock Markets
Zhen Liu
State University of New York at Buffalo
Date Posted: November 28, 2006
Last Revised: March 13, 2009
Working Paper Series
152 downloads

In Memory of Marshall S. Armstrong: The First Chairman of the Financial Accounting Standards Board
Research in Accounting Regulation, Vol. 19, 2006
Arinola O. Adebayo and Edward N. Coffman
University of South Carolina at Aiken and Virginia Commonwealth University (VCU) - Department of Accounting
Date Posted: November 28, 2006
Accepted Paper Series

Incl. Electronic Paper Institution-Specific Value
BIS Working Paper No. 210
Ken V. Peasnell
Lancaster University - Department of Accounting and Finance
Date Posted: November 28, 2006
Working Paper Series
203 downloads

Internal Audit Outsourcing: An Analysis of Self-Regulation By the Accounting Profession
Research in Accounting Regulation, Vol. 19, 2006
Dennis H. Caplan , Diane Joyce Janvrin and James M. Kurtenbach
Oregon State University - Department of Accounting, Finance, and Information Management , Iowa State University - Department of Accounting and Finance and Iowa State University
Date Posted: November 28, 2006
Accepted Paper Series

International Financial Reporting Standards and New Zealand: Loss of Sector Neutrality
Research in Accounting Regulation, Vol. 19, 2006
Michael E. Bradbury and Tony van Zijl
Massey University and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: November 28, 2006
Accepted Paper Series

Perceptions of the Effect of Sarbanes-Oxley on Earnings Management Practices
Research in Accounting Regulation, Vol. 19, 2006
John E. McEnroe
DePaul University
Date Posted: November 28, 2006
Accepted Paper Series

Reinsurance Accounting Under SFAS No. 113: An Empirical Examination of its Value-Relevance
Research in Accounting Regulation, Vol. 19, 2006
Jane M. Weiss
Washington and Lee University
Date Posted: November 28, 2006
Accepted Paper Series

Incl. Electronic Paper Risk in Financial Reporting: Status, Challenges and Suggested Directions
BIS Working Paper No. 213
Claudio E. V. Borio and Kostas Tsatsaronis
Bank for International Settlements (BIS) - Research and Policy Analysis and Bank for International Settlements (BIS) - Monetary and Economic Department
Date Posted: November 28, 2006
Working Paper Series
400 downloads

Incl. Electronic Paper Selective and Aggregate Disclosure
Dhananjay Nanda and Yun Zhang
University of Miami - School of Business Administration and George Washington University
Date Posted: November 28, 2006
Last Revised: February 22, 2008
Working Paper Series
173 downloads

Some Problems of the Last Three Years
Research in Accounting Regulation, Vol. 19, 2006
Gary Previts
Case Western Reserve University - Department of Accountancy
Date Posted: November 28, 2006
Accepted Paper Series

The Legal and Institutional Framework for Corporate Financial Reporting Practices in South Asia
Research in Accounting Regulation, Vol. 19, 2006
Kamran Ahmed and Muhammad Jahangir Ali
La Trobe University and La Trobe University - Department of Accounting and Management
Date Posted: November 28, 2006
Accepted Paper Series

The Membership of the Accounting Principles Board
Research in Accounting Regulation, Vol. 19, 2006
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: November 28, 2006
Accepted Paper Series

Incl. Electronic Paper Value Relevance of Book Value, Retained Earnings and Dividends: Premium vs. Discount Firms
Mark Aleksanyan
University of Glasgow - Adam Smith Business School
Date Posted: November 24, 2006
Working Paper Series
373 downloads

Do Cross-Border Listing Firms Manage Earnings or Seize a Window of Opportunity
Accounting Review, July 2007
Gordian A. Ndubizu
Drexel University
Date Posted: November 23, 2006
Accepted Paper Series

Incl. Electronic Paper A Missing Piece in the FASB/IASB Conceptual Framework: Cost of Capital is Not Stable
Yoshitaka Fukui
Aoyama Business School
Date Posted: November 20, 2006
Working Paper Series
566 downloads

Incl. Electronic Paper The Effect of Internal Control and Risk Management Regulation on Earnings Quality: Evidence from Germany
Journal of Accounting and Public Policy, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Nerissa C. Brown , Christiane Pott and Andreas Wömpener
Georgia State University - J. Mack Robinson College of Business , University of Muenster and University of Muenster
Date Posted: November 20, 2006
Last Revised: January 31, 2013
Accepted Paper Series
801 downloads

Does Cross-Listing Signal Quality?
Journal of Contemporary Accounting and Economics, Forthcoming
Robert B. Durand , Felix Gunawan and Ann Tarca
Curtin University of Technology - School of Economics and Finance - Department of Finance and Banking , University of Western Australia and University of Western Australia
Date Posted: November 19, 2006
Accepted Paper Series

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

Incl. Electronic Paper Client Industry Expertise: An Investigation of the Different Units of Analysis
Michael Kend
Australian National University (ANU)
Date Posted: November 16, 2006
Working Paper Series
132 downloads

Economic Consequences of Financial Reporting Changes: Diluted EPS and Contingent Convertible Securities
Review of Accounting Studies, Vol. 12, No. 4, December 2007
Carol A. Marquardt and Christine I. Wiedman
CUNY – Baruch College and University of Waterloo
Date Posted: November 16, 2006
Accepted Paper Series

The Fairness Opinion Puzzle: Board Incentives, Information Asymmetry, and Bidding Strategy
Journal of Legal Studies Vol. 37, No. 1, pp. 229-272, January 2008
Yasuhiro Ohta and Kenton K. Yee
Keio University and Mellon Capital Management
Date Posted: November 16, 2006
Last Revised: August 11, 2008
Accepted Paper Series

Incl. Electronic Paper The Market for Non-Audit Services: The Influence of Client Industry Audit Expertise
Michael Kend
Australian National University (ANU)
Date Posted: November 16, 2006
Working Paper Series
210 downloads

Incl. Electronic Paper Corporate Financial and Investment Policies when Future Financing is Not Frictionless
Charles A. Dice Center Working Paper No. 2008-16 and Fisher College of Business Working Paper No. 2008-03-015
Heitor Almeida , Murillo Campello and Michael S. Weisbach
University of Illinois at Urbana-Champaign , Cornell University and Ohio State University (OSU) - Department of Finance
Date Posted: November 15, 2006
Last Revised: September 27, 2010
Working Paper Series
965 downloads


 

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