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SSRN eLibrary Statistics:
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489,050
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397,938
Authors:
228,554
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69,482
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66,677,453
Last 12 months:
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5,733,423
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JEL Code: M41
4,311,252 Total downloads
Showing Papers 7,751 - 7,800 of 9,466
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The Impact of the 1986 Tax Reform Act on Income Shifting from Corporate to Shareholder Tax Bases: Evidence from the Motor Carrier Industry
Bin Ke and
Charles R. Enis
Nanyang Technological University
and
Pennsylvania State University - Mary Jean and Frank P. Smeal College of Business Administration
Date Posted: September 16, 2002
Working Paper Series
122 downloads
The Size Effect in the Administration Costs of Charities
The European Accounting Review, Vol. 11, No. 2, 2002
Jürgen Kähler
and
Adrian Sargeant
University of Erlangen-Nuremberg - Institute of Economics and Business Administration
and
Henley Management College
Date Posted: September 10, 2002
Accepted Paper Series
Financial Disclosure and Bond Insurance
Angela K. Gore ,
Kevin D. Sachs
and
Charles Trzcinka
George Washington University - School of Business
,
Hofstra University - Department of Accounting, Taxation and Legal Studies in Business, Frank G. Zarb School of Business
and
Indiana University Bloomington - Department of Finance
Date Posted: September 10, 2002
Working Paper Series
379 downloads
The Effect of Information Complexity on Analysts' Use of that Information
Accounting Review, January 2003
Marlene Plumlee
University of Utah - School of Accounting
Date Posted: September 09, 2002
Accepted Paper Series
Imputed Earnings Forecasts from the Residual Income Model
Michael Lacina
and
Byung T. Ro
University of Houston-Clear Lake - School of Business
and
Purdue University - Krannert School of Management
Date Posted: September 05, 2002
Working Paper Series
Stability of Monetary Unit and Informativeness of Corporate Financial Reporting
MONETARY UNIT STABILITY IN HOLISTIC APPROACH, Mieczyslaw Dobija, ed., pp. 9-26, 2002
Shyam Sunder
Yale University - School of Management
Date Posted: September 05, 2002
Accepted Paper Series
The Differential Persistence of Accruals and Cash Flows
for Future Operating Income versus Future Return on Assets
Patricia M. Fairfield ,
Scott Whisenant and
Teri Lombardi Yohn
Georgetown University - Department of Accounting and Business Law
,
University of Kansas
and
Indiana University
Date Posted: September 05, 2002
Working Paper Series
1245 downloads
Comparative Value Relevance Among German, U.S. and International Accounting Standards: A German Stock Market Perspective
Eli Bartov ,
Stephen R. Goldberg and
Myungsun Kim
New York University
,
Grand Valley State University
and
SUNY at Buffalo
Date Posted: September 04, 2002
Working Paper Series
1974 downloads
How Diverse are Accounting Practices for IPO Profit Guarantee Shortfall?
Wan Nordin Wan-Hussin
and
Yeap Kooi See
Universiti Utara Malaysia - College of Business
and
Universiti Utara Malaysia - Graduate School
Date Posted: August 30, 2002
Working Paper Series
251 downloads
Price vs. Non-Price Performance Measures in Optimal CEO Compensation Contracts
John E. Core ,
Wayne R. Guay and
Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management
,
University of Pennsylvania - Accounting Department
and
University of Pennsylvania - Accounting Department
Date Posted: August 30, 2002
Working Paper Series
903 downloads
Disclosures in Audit Committee Charters and Reports
Accounting Horizons, Forthcoming
Joseph V. Carcello ,
Dana R. Hermanson and
Terry L. Neal
University of Tennessee, Knoxville - College of Business Administration
,
Kennesaw State University - Department of Accounting
and
University of Tennessee
Date Posted: August 27, 2002
Accepted Paper Series
20-F Reconciliations and Investors' Perceptions of Risk and Financial Performance
Undated
James J. Maroney and
Ciaran Ohogartaigh
Northeastern University - D’Amore-McKim School of Business
and
Dublin City University Business School
Date Posted: August 27, 2002
Working Paper Series
Audit Quality and the Pricing of Discretionary Accruals
Auditing: A Journal of Practice & Theory, March 2003
Gopal V. Krishnan
American University
Date Posted: August 26, 2002
Accepted Paper Series
2690 downloads
Audit Committee, Board of Director Characteristics, and Earnings Management
Journal of Accounting and Economics, Vol. 33, No. 3, August 2002, pp. 375-400
April Klein
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: August 26, 2002
Accepted Paper Series
Divest Investment Banking from Financial Institutions
IEEP, Fordham U., Economics Working Paper No. 02-01
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: August 23, 2002
Working Paper Series
750 downloads
The Use of Target Prices to Justify Sell-Side Analysts' Stock Recommendations
Accounting Horizons, Vol. 16, No. 1, March 2002
Mark Thomas Bradshaw
Boston College
Date Posted: August 20, 2002
Accepted Paper Series
Gaap Versus the Street: An Empirical Assessment of Two Alternative Definitions of Earnings
Journal of Accounting Research, Vol. 40, No. 1, March 2002
Mark Thomas Bradshaw and
Richard G. Sloan
Boston College
and
University of California at Berkeley - Haas School of Business
Date Posted: August 20, 2002
Last Revised: July 15, 2010
Accepted Paper Series
Testing Behavioral Finance Theories Using Trends and Sequences in Financial Performance
MIT Sloan Working Paper No. 4375-02
Wesley S. Chan ,
Richard M. Frankel and
S.P. Kothari
affiliation not provided to SSRN
,
Washington University in Saint Louis - Olin Business School
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 20, 2002
Working Paper Series
3996 downloads
The Effect of Macroeconomic Changes on the Value Relevance of Accounting Information: The Case of Mexico and the 1995 Financial Crisis
Paquita Y. Davis-Friday and
Elizabeth A. Gordon
CUNY-Baruch College
and
Temple University - Fox School of Business and Management
Date Posted: August 19, 2002
Working Paper Series
821 downloads
When Is Bad News Really Bad News?
Journal of Finance, Forthcoming
Jennifer S. Conrad ,
Bradford Cornell and
Wayne R. Landsman
University of North Carolina Kenan-Flagler Business School
,
California Institute of Technology
and
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: August 19, 2002
Accepted Paper Series
Earnings Quality and Price Quality
Rani Hoitash
,
Murugappa (Murgie) Krishnan and
Srinivasan Sankaraguruswamy
Bentley University - Department of Accountancy
,
Yeshiva University
and
National University of Singapore (NUS) - Department of Accounting
Date Posted: August 17, 2002
Working Paper Series
777 downloads
The Quality of Financial Statements: Perspectives from the Recent Stock Market Bubble
Stephen H. Penman
Columbia University - Department of Accounting
Date Posted: August 17, 2002
Working Paper Series
3789 downloads
Trends in Book-Tax Income and Balance Sheet Differences
Tax Notes, Vol. 96, No. 8, August 19, 2002
Lillian F. Mills ,
Kaye J. Newberry and
William B. Trautman
University of Texas at Austin - McCombs School of Business
,
University of Arizona - Department of Accounting
and
Internal Revenue Service - LMSB Research East
Date Posted: August 16, 2002
Accepted Paper Series
Did Enron Pay Taxes?: Using Accounting Information to Decipher Tax Status
Tax Notes, Vol. 96, No. 8, August 19, 2002
Gary A. McGill and
Edmund Outslay
University of Florida - Fisher School of Accounting
and
Michigan State University - Department of Accounting & Information Systems
Date Posted: August 16, 2002
Accepted Paper Series
Tax Avoidance Activities of U.S. Multinational Corporations
Sonja O. Rego
Indiana University - Kelley School of Business
Date Posted: August 16, 2002
Working Paper Series
611 downloads
Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings
USC CLEO Research Paper No. C02-17; USC FBE Working Paper No. 02-9
Harry DeAngelo ,
Linda DeAngelo and
Douglas J. Skinner
University of Southern California - Marshall School of Business - Finance and Business Economics Department
,
University of Southern California - Marshall School of Business - Finance and Business Economics Department
and
The University of Chicago - Booth School of Business
Date Posted: August 15, 2002
Working Paper Series
1975 downloads
Did Enron Pay Taxes: Deciphering a Corporation's Tax Status
Using Financial Statement Information
Gary A. McGill and
Edmund Outslay
University of Florida - Fisher School of Accounting
and
Michigan State University - Department of Accounting & Information Systems
Date Posted: August 15, 2002
Working Paper Series
619 downloads
The Role and Characteristics of Accounting-based Performance Pricing in Private Debt Contracts
Ilia D. Dichev ,
Anne Beatty and
Joseph Weber
Emory University - Goizueta Business School
,
Ohio State University (OSU) - Department of Accounting & Management Information Systems
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: August 15, 2002
Working Paper Series
874 downloads
Controlling Investment Decisions: Depreciation- and Capital Charges
Review of Accounting Studies, Forthcoming
Sunil Dutta and
Stefan J. Reichelstein
University of California, Berkeley - Haas School of Business
and
Stanford University - Stanford Graduate School of Business
Date Posted: August 13, 2002
Accepted Paper Series
Earnings and Stock Selection
City University of Hong Kong Department of Accountancy Working Paper
Mohan Selva
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: August 12, 2002
Working Paper Series
468 downloads
The Asian Financial Crisis, Accounting Conservatism and Audit Fees: Evidence from Hong Kong
Ferdinand A. Gul ,
Bin Srinidhi and
Tony Shieh
Monash University Sunway Campus
,
University of Texas at Arlington - Department of Accounting
and
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: August 12, 2002
Working Paper Series
1194 downloads
Valuation Properties of Accounting Numbers in Brazil
Alexsandro Broedel Lopes
Universidade de São Paulo
Date Posted: August 12, 2002
Working Paper Series
281 downloads
Constraints on Accrual Components of Earnings in Equity Valuation
Mary E. Barth
,
William H. Beaver
,
John R. M. Hand and
Wayne R. Landsman
Stanford University - Graduate School of Business
,
Stanford University
,
University of North Carolina (UNC) at Chapel Hill - Accounting Area
and
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: August 09, 2002
Working Paper Series
1398 downloads
GAAP versus Street Earnings: Making Earnings Look Higher and Smoother
Stephen John Ciccone
University of New Hampshire - Department of Accounting & Finance
Date Posted: August 08, 2002
Working Paper Series
659 downloads
The Effectiveness of Regulation FD
Emory University Working Paper
Andreas Gintschel
and
Stanimir Markov
JPMorgan
and
University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: August 08, 2002
Working Paper Series
461 downloads
The Joint Determination of Audit Fees, Non-Audit Fees, and
Abnormal Accruals
Yale ICF Working Paper No. 02-21, Yale SOM Working Paper No. AC-15
Rick Antle
,
Elizabeth A. Gordon ,
Ganapathi S. Narayanamoorthy and
Ling Zhou
Yale School of Management
,
Temple University - Fox School of Business and Management
,
University of Illinois at Urbana-Champaign
and
University of New Mexico
Date Posted: August 07, 2002
Working Paper Series
2477 downloads
The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
The Accounting Review, October 2002
Anwer S. Ahmed ,
Bruce K. Billings ,
Richard M. Morton and
Mary Harris Stanford
Texas A&M University - Mays Business School
,
Florida State University - Department of Accounting
,
Florida State University - Department of Accounting
and
Texas Christian University - Department of Accounting
Date Posted: August 05, 2002
Accepted Paper Series
An Explanation for Unintentional Optimism in Analysts' Earnings Forecasts
The Accounting Review, October 2002, Forthcoming
Lisa M. Sedor
DePaul University
Date Posted: August 05, 2002
Accepted Paper Series
Monitoring in Multiagent Organizations
Tim Baldenius ,
Nahum D. Melumad and
Amir Ziv
New York University (NYU) - Department of Accounting, Taxation & Business Law
,
Columbia Business School - Accounting, Business Law & Taxation
and
Columbia Business School
Date Posted: August 01, 2002
Working Paper Series
260 downloads
Modeling Sustainable Earnings and P/E Ratios with Financial Statement Analysis
Forthcoming
Stephen H. Penman and
Xiao-Jun Zhang
Columbia University - Department of Accounting
and
University of California, Berkeley
Date Posted: July 31, 2002
Last Revised: August 17, 2011
Working Paper Series
6990 downloads
Accounting Policy Disclosures and Analysts' Forecasts
Ole-Kristian Hope
University of Toronto - Rotman School of Management
Date Posted: July 26, 2002
Working Paper Series
1629 downloads
Investor Protection and Analysts' Cash Flow Forecasts Around the World
Review of Accounting Studies, Forthcoming
Mark L. DeFond and
Mingyi Hung
University of Southern California - Leventhal School of Accounting
and
The Hong Kong University of Science and Technology & University of Southern California
Date Posted: July 21, 2002
Working Paper Series
658 downloads
The Statement of Corporate Governance Practices (SCGP), A Voluntary Disclosure and Corporate Governance Perspective
Réal Labelle
HEC Montréal - Chair in Governance and Forensic Accounting
Date Posted: July 21, 2002
Working Paper Series
2492 downloads
The Effect of Reporting Frequency on the Timeliness of Earnings: The Cases of Voluntary and Mandatory Interim Reports
LBS Working Paper No. 037
Marty Butler ,
Arthur G. Kraft and
Ira S. Weiss
AlixPartners LLP
,
Cass Business School
and
University of Chicago - Graduate School of Business
Date Posted: July 18, 2002
Working Paper Series
1707 downloads
Profit and Loss Performance with Full and Direct Costing
UPF Economics and Business Working Paper No. 606
Josep M. Argilés
Universitat Pompeu Fabra
Date Posted: July 17, 2002
Working Paper Series
Ex Post Voluntary Disclosure Strategies for Insiders
Carolyn B. Levine and
Michael Smith
Carnegie Mellon University - David A. Tepper School of Business
and
Duke University
Date Posted: July 16, 2002
Working Paper Series
Accounting for Future Tax Assets and Liabilities under CICA Handbook Section 3465
Tao Zeng
Wilfrid Laurier University - School of Business and Economics
Date Posted: July 15, 2002
Working Paper Series
Brand Valuation and Control: An Empirical Study
Schmalenbach Business Review (sbr), Vol. 53, October 2001
Thomas Günther and
Catharina Kriegbaum-Kling
Dresden University of Technology - Faculty of Economics and Business Management
and
TRUMPF GmbH & Co. KG
Date Posted: July 10, 2002
Accepted Paper Series
Accounting-based Valuation and Changing Interest Rates
Dhananjay (Dan) K. Gode and
James A. Ohlson
New York University (NYU) - Department of Accounting, Taxation & Business Law
and
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: July 10, 2002
Working Paper Series
1000 downloads
Assessing Investor Response to Information Events Using Return and Volume Metrics
The Accounting Review, October 2002
William M. Cready and
David N. Hurtt
University of Texas at Dallas - Naveen Jindal School of Management
and
Western Michigan University - Haworth College of Business
Date Posted: June 30, 2002
Accepted Paper Series
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