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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,050
Full Text Papers: 397,938
Authors: 228,554
Papers Received in
  Last 12 months:
69,482

Paper Downloads:
To date: 66,677,453
Last 12 months: 11,211,022
Last 30 days: 825,416

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Papers with
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  References:
239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
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5,733,423
Papers with
  Resolved
  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M41
4,311,252 Total downloads
Showing Papers 7,751 - 7,800 of 9,466
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Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper Valuation Properties of Accounting Numbers in Brazil
Alexsandro Broedel Lopes
Universidade de São Paulo
Date Posted: August 12, 2002
Working Paper Series
281 downloads

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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

Incl. Electronic Paper 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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