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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 556,911
Full Text Papers: 459,698
Authors: 258,523
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  Last 12 months:
63,914

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To date: 77,399,631
Last 12 months: 9,687,132
Last 30 days: 656,693

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260,713
Total References: 9,009,750
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5,937,149
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  Footnotes:
89,535
Total Footnotes: 9,142,891


SSRN eLibrary Search Results
JEL Code: M41
4,740,096 Total downloads
Showing Papers 7,901 - 7,950 of 10,350
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Incl. Electronic Paper Do Client Characteristics Really Drive the Big N Effect? Evidence from Matching Methods
Mark L. DeFond , David H. Erkens and Jieying Zhang
University of Southern California - Leventhal School of Accounting , University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: July 27, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper Information Acquisition and Decisions Under Risk and Ambiguity
Ralf Bergheim
University of Bochum - Macroeconomics
Date Posted: July 27, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?
Ralf Bergheim , Jürgen Ernstberger and Michael W. M. Roos
University of Bochum - Macroeconomics , University of Bochum and University of Dortmund - Lehrstuhl für Wirtschafts-un Sozialstatistik
Date Posted: July 27, 2014
Working Paper Series
3 downloads

Incl. Electronic Paper Are Social Issues Relegated to the Backburner? An Analysis of CSR Reports of Australian Mnes
Journal of Accounting, Ethics and Public Policy, Vol. 15, No. 3, 2014
Helena Koteikor Ahulu , Omar Al Farooque and Bernice Kotey
University of Professional Studies, Accra , University of New England (Australia) - UNE Business School and University of New England (Australia) - New England Business School
Date Posted: July 27, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Earnings Quality Across Listed, Medium-Sized and Small Companies in the UK
Siming Liu and Len Skerratt
Brunel University - Economics and Finance and Brunel University - Brunel Business School
Date Posted: July 26, 2014
Working Paper Series
8 downloads

On R&D Capitalization and Value Relevance
Journal of Accounting and Public Policy, Vol. 20, No. 3, 2001
Jeff P. Boone and K. K. Raman
University of Texas at San Antonio - Department of Accounting and University of Texas at San Antonio
Date Posted: July 26, 2014
Accepted Paper Series

The Housing Value-Relevance of Governmental Accounting Information
Journal of Accounting and Public Policy, Vol. 17, No. 2, 1998
Jerry W. Lin and K. K. Raman
Colorado State University, Pueblo and University of Texas at San Antonio
Date Posted: July 25, 2014
Accepted Paper Series

The Behavior of Interperiod Equity-Related Performance Measures Over Time
Accounting Horizons, Vol. 10, No. 4, 1996
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 25, 2014
Accepted Paper Series

Incl. Electronic Paper A Review and Evaluation of Audit Quality Oversight
Indian Accounting Review, Forthcoming
Srinivasan Ragothaman , Theodore J. Mock and Rajendra P. Srivastava
University of South Dakota , University of Southern California and University of Kansas - Accounting and Information Systems Area
Date Posted: July 24, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Understanding Unrecognised Tax Benefits
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Charles W. Mulford and Alex B. Pfeffer
Georgia Institute of Technology - College of Management and Georgia Institute of Technology - Scheller College of Business
Date Posted: July 24, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper The Global Financial Crisis (GFC), Equity Market Liquidity & Capital Structure: Evidence from Australia
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Ahmed Mohamed and Senarath Lalithanada Seelanatha
Omar Al-Mukhtar University and Victoria University - School of Accounting and Finance
Date Posted: July 24, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Detecting Abnormal Goodwill Impariment Practices Using Predictive Analytics
Journal of Applied Research in Accounting and Finance (JARAF), Vol. 9, No. 1, 2014
Owen P. Hall Jr. and Michael Davis
Pepperdine University - Graziadio School of Business and Management and University of Alaska Fairbanks - School of Management (SOM)
Date Posted: July 24, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Association between Accounting Performance and Constituent Response in Political Markets
Michael E. Bradbury and Tom Scott
Massey University and University of Auckland
Date Posted: July 24, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper The Informational Value of Key Audit Matters in the Auditor's Report: Evidence from an Eye-Tracking Study
Louis-Philippe Sirois , Jean Bédard and Palash Bera
HEC Montreal - Department of Accounting Studies , Université Laval - École de comptabilité and Saint Louis University - John Cook School of Business
Date Posted: July 23, 2014
Working Paper Series
11 downloads

Alternative Accounting Measures as Predictors of Municipal Financial Distress
Journal of Accounting, Auditing and Finance, Vol. 6, No. 1, 1982
K. K. Raman
University of Texas at San Antonio
Date Posted: July 23, 2014
Accepted Paper Series

The Effect of Supplemental Reserve-Based Accounting Data on the Market Microstructure
Journal of Accounting and Public Policy, Vol. 12, No. 2, 1993
K. K. Raman and Niranjan Tripathy
University of Texas at San Antonio and University of North Texas
Date Posted: July 23, 2014
Accepted Paper Series

An Empirical Investigation of the Market for 'Single Audit' Services
Journal of Accounting and Public Policy, Vol. 11, No. 4, 1992
K. K. Raman and Earl R. Wilson
University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 23, 2014
Accepted Paper Series

The Effect of Voluntary GAAP Compliance and Financial Disclosure on Governmental Borrowing Costs
Journal of Accounting, Auditing and Finance, Vol. 6, No. 3, 1991
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 23, 2014
Accepted Paper Series

The Debt Equivalence of Unfunded Government Pension Obligations
Journal of Accounting and Public Policy, Vol. 9, No. 1, 1990
K. K. Raman and Earl R. Wilson
University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 23, 2014
Accepted Paper Series

Incl. Electronic Paper Discretionary Aggregation
Michael Ebert , Dirk Simons and Jack Douglas Stecher
University of Mannheim - Department of Business Administration and Accounting , University of Mannheim and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 23, 2014
Working Paper Series
9 downloads

Incl. Electronic Paper Earnings Management in Firms Seeking to Be Acquired
The British Accounting Review, Forthcoming
Seraina C. Anagnostopoulou and Andrianos E. Tsekrekos
Athens University of Economics and Business - Department of Accounting and Finance and Athens University of Economics and Business - Department of Accounting and Finance
Date Posted: July 22, 2014
Last Revised: July 23, 2014
Accepted Paper Series
8 downloads

Incl. Electronic Paper Faculty Perspectives on International Taxation Topics
Advances in Accounting, Vol. 28: 317–322, 2012,
Dennis R. Lassila and Murphy Smith
Texas A&M University (TAMU) - Department of Accounting and Murray State University - College of Business
Date Posted: July 22, 2014
Accepted Paper Series
3 downloads

Incl. Electronic Paper Alvin R. Jennings: Managing Partner, Policy-Maker & Institute President
Martin Emanuel Persson , Vaughan S Radcliffe and Mitchell Stein
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: July 21, 2014
Working Paper Series
4 downloads

Incl. Electronic Paper The Effect of Aggregating Accounting Reports on the Quality of the Lending Decision: An Empirical Investigation
Journal of Accounting Research, 1973
A. Rashad Abdel-Khalik
University of Illinois at Urbana-Champaign - Department of Accountancy
Date Posted: July 21, 2014
Accepted Paper Series
4 downloads

Incl. Electronic Paper Monopoly versus Competition in Setting Accounting Standards
Karim Jamal and Shyam Sunder
University of Alberta - Department of Accounting, Operations & Information Systems and Yale University - School of Management
Date Posted: July 20, 2014
Working Paper Series
3 downloads

Toward Understanding the Determinants of Pension Underfunding in the Public Sector
Journal of Accounting and Public Policy, Vol. 7, No. 3, 157-183 (Fall 1988)
Barry R. Marks , K. K. Raman and Earl R. Wilson
University of Houston, Clear Lake - School of Business and Public Administration , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 20, 2014
Accepted Paper Series

Incl. Electronic Paper Competition Among Exchanges Through Simplified Disclosure Requirements: Evidence from the American and Global Depositary Receipts
Accounting and Business Research, 44 (1), 2014
Oksana Kim and Matt Pinnuck
Minnesota State University and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: July 19, 2014
Accepted Paper Series
5 downloads

Incl. Electronic Paper The Information Content of Risk Factor Disclosures in Quarterly Reports
Joshua J. Filzen
University of Nevada, Reno
Date Posted: July 19, 2014
Working Paper Series
13 downloads

State Audit Budgets and Market Assessments of Credit Risk
Journal of Accounting and Public Policy, Vol. 5, No. 4, 1986
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 19, 2014
Accepted Paper Series

Pension Ratios as 'Correlates' of Municipal Pension Underfunding
Journal of Accounting and Public Policy, Vol. 4, No. 2, 1985
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 19, 2014
Accepted Paper Series

Incl. Electronic Paper Asymmetric Timely Loss Recognition, Adverse Shocks to External Capital, and Underinvestment: Evidence from the Collapse of the Junk Bond Market
Jaewoo Kim
University of Rochester - Simon School of Business
Date Posted: July 18, 2014
Working Paper Series
14 downloads

State Regulation of Accounting Practices and Municipal Borrowing Costs
Journal of Accounting and Public Policy, Vol. 3, No. 2, 1984
Earl D. Benson , Barry R. Marks and K. K. Raman
Western Washington University - Finance and Marketing Department , University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 18, 2014
Accepted Paper Series

Incl. Electronic Paper What Do Forward and Backward-Looking Narratives Add to the Informativeness of Earnings Press Releases?
Samuel B. Bonsall IV , Zahn Bozanic and Kenneth J. Merkley
Ohio State University (OSU) - Department of Accounting & Management Information Systems , Ohio State University (OSU) - Department of Accounting & Management Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: July 18, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Capital Gains Taxes and Asset Prices: The Impact of Tax Awareness and Procrastination
Sebastian Eichfelder and Mona Lau
University of Magdeburg and Free University of Berlin (FUB)
Date Posted: July 17, 2014
Working Paper Series
2 downloads

Incl. Electronic Paper Audit Committees and Financial Reporting Quality in Singapore
Yuanto Kusnadi , Kwong Sin Leong , Themin Suwardy and Jiwei Wang
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: July 17, 2014
Working Paper Series
6 downloads

Incl. Electronic Paper Do Managers Use Meeting Analyst Forecasts to Signal Private Information? – Evidence from Patent Citations
Journal of Business Finance and Accounting, Forthcoming
Katherine Gunny and Tracey Chunqi Zhang
University of Colorado at Boulder - Department of Accounting and Singapore Management University - School of Accountancy
Date Posted: July 16, 2014
Accepted Paper Series
17 downloads

Governmental Audit Procurement Practices and Seasoned Bond Prices
Accounting Review, Vol. 69, No. 4, 1994
K. K. Raman and Earl R. Wilson
University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 16, 2014
Accepted Paper Series

Financial Reporting and Municipal Bond Ratings
Journal of Accounting Auditing and Finance, Winter 1982 5(2): 144-153
K. K. Raman
University of Texas at San Antonio
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper Brazilian Governmental Accounting Reforms: IPSAS and Accrual Accounting Adoption
Ricardo Lopes Cardoso , Andre C. B. Aquino and José A. M. Pigatto
Getulio Vargas Foundation, EBAPE , University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Date Posted: July 16, 2014
Working Paper Series
5 downloads

The Information in Governmental Annual Reports: A Contemporaneous Price Reaction Approach
Accounting Review, Vol. 64, No. 2, 1989 pp. 250-268
Robert W. Ingram , K. K. Raman and Earl R. Wilson
University of Alabama , University of Texas at San Antonio and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper The Whole of Government Accounts in Brazil
Ricardo Lopes Cardoso , Andre C. B. Aquino and José A. M. Pigatto
Getulio Vargas Foundation, EBAPE , University of Sao Paulo - FEARP-USP and Santa Maria Federal University
Date Posted: July 16, 2014
Working Paper Series
3 downloads

Municipal Financial Reporting: Monitoring 'Full' Accountability
Journal of Accounting Auditing and Finance, Summer 1981, 4(4): 352-359
K. K. Raman
University of Texas at San Antonio
Date Posted: July 16, 2014
Accepted Paper Series

Incl. Electronic Paper The JOBS Act and Information Uncertainty in IPO Firms
Mary E. Barth , Wayne R. Landsman and Daniel J. Taylor
Stanford University - Graduate School of Business , University of North Carolina Kenan-Flagler Business School and University of Pennsylvania - The Wharton School
Date Posted: July 15, 2014
Working Paper Series
62 downloads

Incl. Electronic Paper The New York Times and Wall Street Journal: Does Their Coverage of Earnings Announcements Cause 'Stale' News to Become 'New' News?
Journal of Behavioral Finance Volume II, Issue 2, 2014
Matt Pinnuck
University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: July 14, 2014
Last Revised: July 18, 2014
Accepted Paper Series
17 downloads

Incl. Electronic Paper The Effect of Mandatory IFRS Adoption on International Cross-Listings
Long Chen , Jeff Ng and Albert Tsang
George Mason University - School of Business , Chinese University of Hong Kong (CUHK) - School of Accountancy and The Chinese University of Hong Kong (CUHK) - School of Accountancy
Date Posted: July 13, 2014
Working Paper Series
32 downloads

Incl. Electronic Paper Outsourcing the Information System: Determinants, Risks, and Implications for Management Control Systems
Journal of Management Accounting Research, Forthcoming
Margaret H. Christ , Natalia M. Mintchik , Long Chen and James Lloyd Bierstaker
University of Georgia - Terry College of Business , University of Missouri at Saint Louis , George Mason University - School of Business and Villanova University - School of Business
Date Posted: July 13, 2014
Last Revised: July 14, 2014
Accepted Paper Series
19 downloads

Incl. Electronic Paper Radicalness of Product Innovations and Performance in International Markets: Roles of the Interactive Use of Management Control Systems
Ernesto Lopez-Valeiras , Jacobo Gomez-Conde and Maria Beatriz Gonzalez-Sanchez
University of Vigo , Universidad Autonoma de Madrid and University of Vigo - Faculty of Business Administration and Tourism
Date Posted: July 13, 2014
Working Paper Series
15 downloads

The Effect of Unfunded Accumulated and Projected Pension Obligations on Governmental Borrowing Costs
Contemporary Accounting Research, Vol. 4, No. 2, 1988
Barry R. Marks and K. K. Raman
University of Houston, Clear Lake - School of Business and Public Administration and University of Texas at San Antonio
Date Posted: July 12, 2014
Accepted Paper Series

Incl. Electronic Paper CVA Under Partial Risk Warehousing and Tax Implications
Chris Kenyon and Andrew David Green
Lloyds Banking Group and Lloyds Banking Group
Date Posted: July 12, 2014
Last Revised: July 14, 2014
Working Paper Series
20 downloads

Incl. Electronic Paper An Analysis of the FASB's Dissenting Opinions and the Conceptual Framework
Michael E. Bradbury and Julie Harrison
Massey University and The University of Auckland Business School
Date Posted: July 12, 2014
Working Paper Series
25 downloads


 

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