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Abstracts: 484,056
Full Text Papers: 393,459
Authors: 226,593
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  Last 12 months: 		68,998

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Last 12 months: 11,179,664
Last 30 days: 1,087,336

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SSRN eLibrary Search Results
JEL Code: M41
4,275,971 Total downloads
Showing Papers 7,201 - 7,250 of 9,386
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Incl. Electronic Paper Differential Persistence of Extremely Negative and Positive Earnings Surprises: Implications for the Post-Earnings-Announcement Drift
Joshua Livnat
New York University
Date Posted: August 17, 2003
Working Paper Series
588 downloads

Incl. Electronic Paper When Efficient Contracts Require Risk-Averse Executives to Hold Equity: Implications for Option Valuation, for Relative Performance Evaluation, and for the Corporate Governance Debate
U of Penn, Inst for Law & Econ Research Paper 03-32
 John E. Core and Wayne R. Guay
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: August 15, 2003
Working Paper Series
625 downloads

Incl. Fee Electronic Paper Earnings and Impression Management in Financial Reports: The Case of CEO Changes
Abacus, Vol. 39, No. 1, pp. 95-123, 2003
 Jayne M. Godfrey , Paul R. Mather and Alan L. Ramsay
Monash University - Department of Accounting and Finance , La Trobe University and Monash University - Department of Accounting and Finance
Date Posted: August 14, 2003
Accepted Paper Series
20 downloads

Incl. Fee Electronic Paper Harmony, Statistical Inference with the Herfindahl H Index and C Index
Abacus, Vol. 39, No. 1, pp. 82-94, 2003
 Ross Taplin
Murdoch University
Date Posted: August 14, 2003
Accepted Paper Series
23 downloads

Incl. Fee Electronic Paper Domestic Practice, Comparative International Analyses and Accounting Discretion - Italian Savings Banks' Pension Cost Accounting
Abacus, Vol. 39, No. 1, pp. 66-81, 2003
 Francesco Capalbo
Second University of Naples - Department of Economics
Date Posted: August 14, 2003
Accepted Paper Series
23 downloads

Hotel Owner/Operator Structures: Implications for Capital Budgeting Process
Management Accounting Research, Vol. 14, No. 3, September 2003
 Chris Guilding
Griffith University - School of Accounting and Finance - Gold Coast Campus
Date Posted: August 12, 2003
Accepted Paper Series

Incl. Electronic Paper An Empirical Investigation of Factors Influencing Voluntary Disclosure of Financial Information on the Internet in the GCC Countries
 Tariq Hassaneen Ismail
Cairo University - Faculty of Commerce
Date Posted: August 11, 2003
Last Revised: November 16, 2009
Working Paper Series
1670 downloads

Incl. Electronic Paper In Defense of EVA(R)
 Pitabas Mohanty
XLRI Jamshedpur
Date Posted: August 11, 2003
Working Paper Series
1357 downloads

Incl. Electronic Paper Quality of Financial Reporting Choice: Determinants and Economic Consequences
 Daniel A. Cohen
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: August 11, 2003
Working Paper Series
2682 downloads

Incl. Fee Electronic Paper 'Shopping Around' for Accounting Practices: The Financial Statement Presentation of French Groups
Abacus, Vol. 39, No. 1, pp. 42-65, 2003
 Yuan Ding , Michael Tenenhaus and Hervé Stolowy
China Europe International Business School (CEIBS) , HEC Paris (Groupe HEC) - Economics & Decision Sciences and HEC Paris (Groupe HEC) - Accounting and Management Control Department
Date Posted: August 07, 2003
Accepted Paper Series
28 downloads

Incl. Electronic Paper Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?
Darden Business School Working Paper No. 03-09
 Mary Margaret Frank and Sonja O. Rego
University of Virginia (UVA) - Darden School of Business and Indiana University - Kelley School of Business
Date Posted: August 07, 2003
Working Paper Series
896 downloads

Incl. Electronic Paper Do the Rim (Residual Income Model), Eva(R) and Dcf (Discounted Cash Flow) Really Match? (Coinciden Eva(R) Y Utilidad Economica (Ue) Con Los Metodos De Flujo De Caja Descontado En Valoracion De Empresas?) (Spanish Version)
"¿Coinciden EVA y Utilidad Económica (UE) con los métodos de flujo de caja descontado en valoración de empresas?". Bogotá: Poliantea, No. 1, mayo, 2004. pp. 89 – 108.,
Ignacio Velez-Pareja and Joseph Tham
Master Consultores and Duke University - Duke Center for International Development in the Sanford School of Public Policy
Date Posted: August 06, 2003
Last Revised: November 12, 2012
Accepted Paper Series
2171 downloads

Incl. Electronic Paper Valuation of Canadian- vs. U.S.-Listed Equity: Is There a Discount?
Bank of Canada Working Paper No. 2003-6
 Michael R. King and Dan Segal
University of Western Ontario - Richard Ivey School of Business and Interdisciplinary Center (IDC) Herzliyah
Date Posted: August 05, 2003
Working Paper Series
268 downloads

Incl. Electronic Paper Disclosure, Corporate Governance, and the Cost of Equity Capital: Evidence from Asia's Emerging Markets
 Kevin C. W. Chen , K. C. John Wei and Zhihong Chen
Hong Kong University of Science and Technology , Hong Kong University of Science & Technology (HKUST) - Department of Finance and City University of Hong Kong
Date Posted: August 03, 2003
Working Paper Series
2852 downloads

The Effect of Stock Option Repricing on Employee Turnover
Journal of Accounting & Economics, Vol. 37, No. 1, pp. 91-112, February 2004
 Mary Ellen Carter and Luann J. Lynch
Boston College - Department of Accounting and University of Virginia (UVA) - Darden School of Business
Date Posted: August 01, 2003
Accepted Paper Series

Incl. Electronic Paper Enforced Standards Versus Evolution by General Acceptance: A Comparative Study of E-Commerce Privacy Disclosure and Practice in the U.S. and the U.K.
AEI-Brookings Working Paper No. 03-8
 Shyam Sunder , Michael S. Maier and Karim Jamal
Yale University - School of Management , University of Alberta - Department of Accounting, Operations and Information Systems and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 28, 2003
Working Paper Series
359 downloads

Incl. Electronic Paper Earnings Expectations and Investor Clienteles
AFA 2004 San Diego Meetings; Mendoza College of Business Working Paper
 Robert H. Battalio and Richard R. Mendenhall
University of Notre Dame - Department of Finance and University of Notre Dame - Department of Finance
Date Posted: July 28, 2003
Working Paper Series
301 downloads

Incl. Electronic Paper The Debtor's Digital Autopsy Or Where's the Money!
NABTalk, Journal of the National Association of Bankruptcy Trustees, Vol. 19, No. 2, Summer 2003
 Jack Seward
affiliation not provided to SSRN
Date Posted: July 25, 2003
Accepted Paper Series
285 downloads

How the Quest for Efficiency Undermined the Market
Harvard NOM Working Paper No. 03-39
 Krishna Palepu and Paul M. Healy
Harvard University - Harvard Business School and Harvard Business School
Date Posted: July 24, 2003
Accepted Paper Series

Incl. Electronic Paper Dual Purpose Measures
Sauder School of Business Working Paper
 Gerald A. Feltham , Raffi Indjejikian and Dhananjay Nanda
University of British Columbia , University of Michigan at Ann Arbor - Accounting and University of Miami - School of Business Administration
Date Posted: July 23, 2003
Working Paper Series
356 downloads

Earnings Manipulation in Failing Firms
Contemporary Accounting Research, Vol. 20, No. 2, Summer 2003
 Rebecca L. Rosner
Long Island University - School of Professional Accountancy
Date Posted: July 23, 2003
Accepted Paper Series

Incl. Electronic Paper Cash Compensation and Earnings' Components Around CEO Turnover: Does the Compensation Committee See Over the Horizon?
 Mark R. Huson , Christine I. Wiedman and Heather A. Wier
University of Alberta - Department of Finance and Statistical Analysis , University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 23, 2003
Working Paper Series
444 downloads

Incl. Electronic Paper An Alternative to the Feltham-Ohlson Valuation Framework: Using Q-Theoretic Income to Predict Firm Value
Cass Business School Research Paper
 Miles B. Gietzmann and Adam J. Ostaszewski
City University London - Sir John Cass Business School and London School of Economics
Date Posted: July 23, 2003
Working Paper Series
510 downloads

Incl. Electronic Paper Inside the 'Accrual Anomaly'
 Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Date Posted: July 23, 2003
Working Paper Series
908 downloads

Incl. Electronic Paper Portfolio Preferences of Foreign Institutional Investors
Journal of Banking and Finance, Vol. 29, No. 12, 2005
 Reena Aggarwal , Leora F. Klapper and Peter D. Wysocki
Georgetown University - Robert Emmett McDonough School of Business , World Bank and University of Miami - School of Business Administration
Date Posted: July 23, 2003
Last Revised: February 24, 2012
Accepted Paper Series
975 downloads

Incl. Electronic Paper An Analysis of EVA and Other Measures of Firm Performance Based on Residual Income
Hankamer School of Business Working Paper
 John D. Martin , J. William Petty and Steve Rich
Baylor University - Department of Finance, Insurance & Real Estate , Baylor University - Department of Finance, Insurance & Real Estate and Baylor University - Department of Finance, Insurance & Real Estate
Date Posted: July 22, 2003
Working Paper Series
3683 downloads

Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation
Journal of Finance, Forthcoming
 Benjamin C. Ayers , Craig E. Lefanowicz and John R. Robinson
University of Georgia , University of Virginia (UVA) - McIntire School of Commerce and University of Texas at Austin
Date Posted: July 22, 2003
Accepted Paper Series

Earnings Management Using the Valuation Allowance for Deferred Tax Assets under SFAS 109
Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
Catherine M. Schrand and M.H. Franco Wong
University of Pennsylvania - Accounting Department and INSEAD
Date Posted: July 22, 2003
Accepted Paper Series

Incl. Electronic Paper Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation
 Evelyn Patterson and James Noel
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business and First Principles Consulting, LLC
Date Posted: July 21, 2003
Working Paper Series
810 downloads

Real Options: Valuing Flexibility in Strategic Mergers and Acquisitions as an Exchange Ratio Swap
Managerial Finance, Vol. 28, No. 12, 2002
 Hemantha Herath and John S. Jahera
Brock University - Faculty of Business and Auburn University - College of Business
Date Posted: July 21, 2003
Accepted Paper Series

Audit Strategies and Multiple Fraud Opportunities of Misreporting and Defalcation
Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
 Evelyn Patterson and James Noel
Indiana University Purdue University Indianapolis (IUPUI) - Kelley School of Business and First Principles Consulting, LLC
Date Posted: July 21, 2003
Accepted Paper Series

Accounting: Labor, Capital and Product Markets
GENERAL ACCOUNTING THEORY, M. Dobija, ed., Krakow, Poland: Akademia Ekonomiczna W Krakowie, pp. 187-203, 2003
 Shyam Sunder
Yale University - School of Management
Date Posted: July 19, 2003
Accepted Paper Series

The North American Industry Classification System and Its Implications for Accounting Research
Contemporary Accounting Research, Winter 2003
 Eric Press and Jayanthi Krishnan
Temple University - Department of Accounting and Temple University - Department of Accounting
Date Posted: July 17, 2003
Accepted Paper Series

Incl. Electronic Paper Corporate Reputation, Internalization and the Market Valuation of Multinational Firms
 Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: July 17, 2003
Working Paper Series
341 downloads

Incl. Electronic Paper Properties of Organizational Slack in the U.S. Context
 Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: July 17, 2003
Working Paper Series
132 downloads

Incl. Electronic Paper The Relations Among Environmental Disclosure, Environmental Performance, and Economic Performance: A Simultaneous Equations Approach
 Sulaiman Al-Tuwaijri , Theodore E. Christensen and K.E. Hughes II
King Fahd University of Petroleum and Minerals - Department of Accounting and Management Info Systems , Brigham Young University - Marriott School of Management and Louisiana State University, Baton Rouge - E.J. Ourso College of Business Administration
Date Posted: July 16, 2003
Working Paper Series
1283 downloads

Client Characteristics, Abnormal Accruals, and Auditor Switches: An Empirical Study
Asia Pacific Journal of Accounting and Economics, Forthcoming
 Ho Young Lee , Terry O'Keefe and Michael T. Stein
University of Nebraska at Omaha - Department of Accounting , University of Queensland - Accounting and Accountability and University of Oregon - Department of Accounting
Date Posted: July 16, 2003
Accepted Paper Series

The Focus of Working Capital Management in UK Small Firms
Management Accounting Research, Vol. 14, No. 2, June 2003
 Carole Howorth and Paul Westhead
Lancaster University - Management School and University of Warwick - Warwick Business School
Date Posted: July 16, 2003
Accepted Paper Series

Incl. Electronic Paper Integrating Managerial and Tax Objectives in Transfer Pricing
 Tim Baldenius , Nahum D. Melumad and Stefan J. Reichelstein
New York University (NYU) - Department of Accounting, Taxation & Business Law , Columbia Business School - Accounting, Business Law & Taxation and Stanford University - Stanford Graduate School of Business
Date Posted: July 16, 2003
Working Paper Series
2021 downloads

Rethinking the Structure of Accounting and Auditing
Indian Accounting Review, Vol. 7, No. 1, pp. 1-15, June 2003
 Shyam Sunder
Yale University - School of Management
Date Posted: July 14, 2003
Accepted Paper Series

Incl. Fee Electronic Paper Financial Accounting Reform in Flemish Universities: An Empirical Study of the Implementation
Financial Accountability & Management, Vol. 19, pp. 185-204, May 2003
 Johan Christiaens and Els De Wielemaker
Ghent University - Department of Accountancy and Corporate Finance and Ghent University - Faculty of Economics and Business Administration
Date Posted: July 14, 2003
Accepted Paper Series
18 downloads

Incl. Fee Electronic Paper Not-for-Profit Annual Reports: What do Museum Managers Communicate?
Financial Accountability & Management, Vol. 19, pp. 139-158, May 2003
 Anne L. Christensen and Rosanne M. Mohr
Montana State University - Bozeman - College of Business and Independent
Date Posted: July 14, 2003
Accepted Paper Series
30 downloads

Incl. Electronic Paper Post-Earnings-Announcement Drift: The Role of Revenue Surprises and Earnings Persistence
 Joshua Livnat
New York University
Date Posted: July 14, 2003
Working Paper Series
951 downloads

Incl. Electronic Paper The Association between Changes in Interest Rates, Earnings, and Equity Values
 Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia University - Department of Accounting
Date Posted: July 14, 2003
Working Paper Series
1105 downloads

Incl. Electronic Paper Empirical Evidence Concerning Incentives to Hedge Transaction and Translation Exposures
 Niclas Hagelin and Bengt Pramborg
Nordea Bank, Nordea Markets and Stockholm University - School of Business
Date Posted: July 12, 2003
Working Paper Series
485 downloads

Incl. Fee Electronic Paper Fighting Heroes, Repair-workers or Collaborators? Strategies of NPOs and Their Consequences
Financial Accountability & Management, Vol. 19, pp. 225-241, August 2003
 Ruth Simsa
Vienna University of Economics and Business Administration
Date Posted: July 12, 2003
Accepted Paper Series
19 downloads

Incl. Fee Electronic Paper Accounting for Accountability and Management in NPOs. A Comparative Study of Four Countries: Canada, the United Kingdom, the USA and Spain
Financial Accountability & Management, Vol. 19, pp. 265-285, August 2003
 Lourdes Torres and Vicente Pina
University of Zaragoza and University of Zaragoza
Date Posted: July 12, 2003
Accepted Paper Series
26 downloads

Incl. Electronic Paper Enron: A Financial Reporting Failure?
Villanova Law Review, Vol. 48, No. 4, p. 1057, 2003
 Anthony H. Catanach Jr. and Shelley C. Rhoades
Villanova University - School of Business and Villanova University - School of Business
Date Posted: July 11, 2003
Accepted Paper Series
3646 downloads

Incl. Electronic Paper Applying the Ohlson and Feltham-Ohlson Models for Equity Valuation: Some Accounting Considerations
 Katherine I. Popova
Yokohama National University - International School of Social Sciences
Date Posted: July 11, 2003
Working Paper Series
1590 downloads

Incl. Electronic Paper What Can We Infer About a Firm's Taxable Income from its Financial Statements?
 Michelle Hanlon
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: July 02, 2003
Working Paper Series
880 downloads


 

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