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484,343
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393,706
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226,701
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68,955
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JEL Code: M41
4,279,758 Total downloads
Showing Papers 7,851 - 7,900 of 9,389
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Disclosure to a Credulous Audience: The Role of Limited Attention
Dice Center Working Paper No. 2002-3
David A. Hirshleifer ,
Sonya S. Lim and
Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business
,
DePaul University - Department of Finance
and
University of California - Paul Merage School of Business
Date Posted: February 13, 2002
Working Paper Series
356 downloads
Discussion of: Real Investment Implications of Employee Stock Option Exercises
Wayne R. Guay
University of Pennsylvania - Accounting Department
Date Posted: February 13, 2002
Working Paper Series
820 downloads
The Association Between Non-Audit Service Purchases and Managers' Compensation Structure
City University of Hong Kong
Charles J.P. Chen ,
Gopal V. Krishnan and
Xijia Su
City University of Hong Kong (CityUHK) - Department of Accountancy
,
American University
and
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: February 13, 2002
Working Paper Series
420 downloads
Winners and Losers in Multiple Failures at Enron and Some Policy Changes
Hrishikesh D. Vinod
Fordham University - Department of Economics
Date Posted: February 13, 2002
Working Paper Series
908 downloads
The Reform of the Italian Local Government Accounting System. A Critical Analysis
DIR Research Division Working Paper No. 02-63
Eugenio Caperchione
Università degli studi di Modena e Reggio Emilia
Date Posted: February 12, 2002
Working Paper Series
896 downloads
The Relevance of Value
John Goodwin ,
Kim R. Sawyer and
Kamran Ahmed
Sabanci University
,
University of Melbourne - School of Historical and Philosophical Studies
and
La Trobe University
Date Posted: February 12, 2002
Working Paper Series
651 downloads
Transparency and Accountability of the Professional Accountancy Bodies: Some Observations on the Canning and O'Dwyer Paper
The European Accounting Review, Vol. 10, No. 4, 2001
Prem Sikka
Essex Business School
Date Posted: February 11, 2002
Accepted Paper Series
The Importance of Accounting Changes in Debt Contracts: The Cost of Flexibility in Covenant Calculations
Journal of Accounting & Economics, Vol. 33, No. 2, April 2002
Anne Beatty ,
K. Ramesh and
Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems
,
Rice University
and
Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: February 11, 2002
Accepted Paper Series
Accounting and Capital Markets: A Survey of the European Evidence
The European Accounting Review, Vol. 11, No. 1, 2002
Bernard Raffournier and
Pascal Dumontier
University of Geneva
and
University of Grenoble
Date Posted: February 11, 2002
Accepted Paper Series
The Cost and Duration of Cash-Balance Pension Plans
Financial Analysts Journal, Vol. 57, No. 6, November/December 2001
David T. Brown ,
Philip H. Dybvig and
William J. Marshall
University of Florida - Department of Finance, Insurance and Real Estate
,
Washington University in Saint Louis - John M. Olin Business School
and
NISA Investment Advisors, L.L.C.
Date Posted: February 11, 2002
Accepted Paper Series
How Does the Market Interpret Analysts' Long-Term Growth Forecasts?
FEDS Working Paper No. 2002-07
Steven A. Sharpe
Federal Reserve Board - Research & Statistics
Date Posted: February 11, 2002
Working Paper Series
425 downloads
Tax-Motivated Expense Allocations by Nonprofit Organizations
Accounting Review, Vol. 76, July 2001
Robert J. Yetman
University of California, Davis - Graduate School of Management
Date Posted: February 11, 2002
Accepted Paper Series
The Usefulness of Management Forecast Information
Koji Ota
Musashi University - Department of Finance
Date Posted: February 11, 2002
Working Paper Series
601 downloads
The Voluntary Choice of an Audit of Any Level of Quality
David Hay and
David Davis
University of Auckland - Department of Accounting and Finance
and
The Open Polytechnic of New Zealand
Date Posted: February 10, 2002
Working Paper Series
972 downloads
Legal Protection, Corporate Governance and Information Asymmetry in Emerging Financial Markets
Ferdinand A. Gul and
Han Qiu
Monash University Sunway Campus
and
City University of Hong Kong (CityUHK) - Department of Accountancy
Date Posted: February 08, 2002
Working Paper Series
1351 downloads
Do Conference Calls Affect Analysts' Forecasts?
The Accounting Review, April 2002
Robert M. Bowen ,
Angela K. Davis and
Dawn A. Matsumoto
University of San Diego - School of Business
,
University of Oregon
and
University of Washington - Department of Accounting
Date Posted: February 06, 2002
Accepted Paper Series
Earnings Quality and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings
Barbara A. Lougee and
Carol A. Marquardt
University of San Diego - School of Business Administration
and
CUNY – Baruch College
Date Posted: February 05, 2002
Working Paper Series
1622 downloads
Excess Returns to R&D-Intensive Firms
Dennis J. Chambers ,
Ross Jennings and
Robert B. Thompson
Kennesaw State University
,
University of Texas at Austin - Department of Accounting
and
American University
Date Posted: February 05, 2002
Working Paper Series
807 downloads
Investor Access to Conference Call Disclosures: Impact of Regulation Fair Disclosure on Information Asymmetry
AFA 2003 Washington, DC Meetings
Shyam V. Sunder
University of Arizona
Date Posted: February 05, 2002
Working Paper Series
1276 downloads
Managerial Discretion and Accounting for Research and Development Costs
Dennis J. Chambers ,
Ross Jennings and
Robert B. Thompson
Kennesaw State University
,
University of Texas at Austin - Department of Accounting
and
American University
Date Posted: February 05, 2002
Working Paper Series
1267 downloads
An Empirical Analysis of Auditor Reporting and Its Association with Abnormal Accruals
Simon Business School Working Paper No. FR 02-06
Marty Butler ,
Andrew J. Leone and
Michael Willenborg
AlixPartners LLP
,
University of Miami
and
University of Connecticut - Department of Accounting
Date Posted: February 01, 2002
Working Paper Series
1055 downloads
Public Disclosure of Forward Contracts and Revelation of Proprietary Information
John S. Hughes ,
Jennifer L. Kao and
Michael Williams
University of California at Los Angeles
,
University of Alberta - Department of Accounting, Operations & Information Systems
and
affiliation not provided to SSRN
Date Posted: January 29, 2002
Working Paper Series
269 downloads
Fundamentals of Accounting Losses
April Klein and
Carol A. Marquardt
New York University (NYU) - Department of Accounting, Taxation & Business Law
and
CUNY – Baruch College
Date Posted: January 29, 2002
Working Paper Series
878 downloads
How Has Regulation Fair Disclosure Affected the Functioning of
Financial Analysts?
Partha Mohanram and
Shyam V. Sunder
University of Toronto - Accounting
and
University of Arizona
Date Posted: January 29, 2002
Working Paper Series
1434 downloads
Auditor Conservatism and Audit Quality: Evidence from IPO Earnings Forecasts
Philip J. Lee ,
Sarah J. Taylor and
Stephen L. Taylor
University of Sydney
,
University of Melbourne - Faculty of Business and Economics
and
University of New South Wales (UNSW) - School of Accounting
Date Posted: January 28, 2002
Working Paper Series
1357 downloads
Agent Employment Horizons and Contracting Demand for Forward-Looking Performance Measures
Journal of Accounting Research, Vol. 39, No. 3, December 2001
Shane S. Dikolli
Duke University - Fuqua School of Business
Date Posted: January 26, 2002
Accepted Paper Series
Goodwill
British Accounting Review, Vol. 30, Pp. 141-158, 1998
Chris Higson
London Business School
Date Posted: January 23, 2002
Accepted Paper Series
Accounting for Derivatives and Corporate Risk Management Policies
London Business School Accounting Subject Area No. 018
Ronnie Barnes
London Business School - Department of Accounting
Date Posted: January 23, 2002
Working Paper Series
4197 downloads
How Disclosure Quality Affects the Long-run Level of Information Asymmetry
INSEAD Working Paper
Stephen Brown and
Stephen A. Hillegeist
University of Maryland - Department of Accounting & Information Assurance
and
Arizona State University (ASU) - W. P. Carey School of Business, School of Accountancy
Date Posted: January 23, 2002
Working Paper Series
1514 downloads
Gender, the State, and the Audit Profession: Evidence from Spain (1942-1988)
The European Accounting Review, Vol. 10, No. 4, 2001
Nieves Carrera ,
Isabel Gutiérrez and
Salvador Carmona
Universidad Carlos III de Madrid - Department of Business Administration
,
Universidad Carlos III de Madrid - Department of Business Administration
and
Instituto de Empresa
Date Posted: January 22, 2002
Accepted Paper Series
Professional Accounting Bodies' Disciplinary Procedures: Accountable, Transparent and in the Public Interest?
The European Accounting Review, Vol. 10, No. 4, 2001
Mary Canning and
Brendan O'Dwyer
Dublin City University Business School
and
University College Dublin (UCD) - Michael Smurfit Graduate School of Business
Date Posted: January 21, 2002
Accepted Paper Series
Cameral Accounting and Cash Flow Reporting: Some Implications for Use of the Direct or Indirect Method
The European Accounting Review, Vol. 10, No. 4, 2001
Norvald Monsen
Norwegian School of Economics (NHH) - Department of Accounting, Auditing and Law
Date Posted: January 21, 2002
Accepted Paper Series
Financial Accounting Developments in the European Union: Past Events and Future Prospects
The European Accounting Review, Vol. 11, No. 1, 2002
Axel Haller
University of Linz - Institut für Revisions-, Treuhand- und Rechnungswesen
Date Posted: January 21, 2002
Accepted Paper Series
The Value of U.S. MNC Earnings Changes from Foreign and Domestic Operations
Journal of Business, Vol. 75, No. 1, January 2002
Stephen E. Christophe
George Mason University - School of Management
Date Posted: January 21, 2002
Accepted Paper Series
Geographic and Industrial Corporate Diversification: The Level and Structure of Executive Compensation
Journal of Accounting, Auditing & Finance, Vol. 17, No. 1, Winter 2002
Augustine Duru and
David M. Reeb
American University - Kogod School of Business
and
National University of Singapore
Date Posted: January 21, 2002
Accepted Paper Series
Asymmetry in Earnings-Returns Relations: The Case of China
Simon School of Business Working Paper No. FR 02-08
Yan Cao and
Chi-Wen Jevons Lee
Simon School, University of Rochester
and
Tulane University - A.B. Freeman School of Business
Date Posted: January 21, 2002
Working Paper Series
960 downloads
The Relation Between Auditors' Fees for Non-Audit Services and Earnings Management
MIT Sloan Working Paper No. 4330-02
Richard M. Frankel ,
Marilyn F. Johnson and
Karen K. Nelson
Washington University in Saint Louis - Olin Business School
,
Michigan State University - Department of Accounting & Information Systems
and
Rice University - Jones Graduate School of Business
Date Posted: January 20, 2002
Working Paper Series
3777 downloads
'Political' Lobbying of Proposed Standards: A Challenge to the IASB
Accounting Horizons, March 2002
Stephen A. Zeff
Rice University - Jesse H. Jones Graduate School of Business
Date Posted: January 18, 2002
Accepted Paper Series
Transparency in Local Government: Antipodean Initiatives
The European Accounting Review, Vol. 10, No. 3, 2001
June Pallot
University of Canterbury - Department of Accounting, Finance & Information Systems (Deceased)
Date Posted: January 17, 2002
Accepted Paper Series
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
Accounting Review, April 2002
Stephen R. Moehrle
University of Missouri at Saint Louis - Accounting Area
Date Posted: January 16, 2002
Accepted Paper Series
Scope of Auditors' Liability, Audit Quality, and Capital Investment
Review of Accounting Studies, Vol. 7, No. 1, March 2002
Derek Chan and
Kit Pong Wong
University of Hong Kong - School of Business
and
University of Hong Kong - School of Economics and Finance
Date Posted: January 15, 2002
Accepted Paper Series
Accounting-Based Value Metrics and the Informational Efficiency of IPO Early Market Prices
Michelle Yetman
University of California, Davis - Graduate School of Management
Date Posted: January 15, 2002
Working Paper Series
688 downloads
Do Firms Use Restructuring Charge Reversals to Meet Earnings Targets?
Stephen R. Moehrle
University of Missouri at Saint Louis - Accounting Area
Date Posted: January 15, 2002
Working Paper Series
625 downloads
The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan
Journal of Business Finance & Accounting, Vol. 28, Nos. 9/10, November/December 2001
Don Herrmann ,
Wayne B. Thomas and
Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting
,
University of Oklahoma, Michael F. Price College of Business
and
Kwansei Gakuin University - Business School
Date Posted: January 14, 2002
Accepted Paper Series
The Role of Unrecorded Intangible Assets in Residual Income Valuation: The Case of Banks
UW-Madison AIS Working Paper No. KW2002
Mark J. Kohlbeck and
Terry Warfield
Florida Atlantic University - School of Accounting
and
University of Wisconsin - Wisconsin School of Business
Date Posted: January 11, 2002
Working Paper Series
1284 downloads
Herd Behavior and Cascading in Capital Markets: A Review and Synthesis
Dice Center Working Paper No. 2001-20
David A. Hirshleifer and
Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business
and
University of California - Paul Merage School of Business
Date Posted: January 10, 2002
Working Paper Series
2774 downloads
Are Investors Misled by 'Pro Forma' Earnings?
Contemporary Accounting Research, Vol. 24, No. 4, Winter 2005
W. Bruce Johnson and
William C. Schwartz Jr.
University of Iowa - Department of Accounting
and
University of Arizona - Department of Accounting
Date Posted: January 08, 2002
Working Paper Series
1054 downloads
The Structure and Performance Consequences of Equity Grants to Employees of New Economy Firms
JAE Boston Conference June 2001
Christopher D. Ittner ,
Richard A. Lambert and
David F. Larcker
University of Pennsylvania - Accounting Department
,
University of Pennsylvania - Accounting Department
and
Stanford University - Graduate School of Business
Date Posted: January 08, 2002
Working Paper Series
877 downloads
On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe
Schmalenbachs Business Review, Vol. 54, No. 2, April 2002
Matthias Schmidt
Leipzig University, Chair of Financial Accounting and Auditing
Date Posted: January 04, 2002
Accepted Paper Series
The Relation Between Incremental Subsidiary Earnings and Future Stock Returns in Japan
Don Herrmann ,
Wayne B. Thomas and
Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting
,
University of Oklahoma, Michael F. Price College of Business
and
Kwansei Gakuin University - Business School
Date Posted: January 03, 2002
Working Paper Series
349 downloads
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