Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,343
Full Text Papers: 393,706
Authors: 226,701
Papers Received in
  Last 12 months: 		68,955

Paper Downloads:
To date: 65,930,607
Last 12 months: 11,186,469
Last 30 days: 1,057,644

CiteReader:  What's this?
Papers with
  Resolved
  References: 		238,981
Total References: 8,480,523
Papers with Cites: 230,038
Total Citation
  Links: 		5,722,240
Papers with
  Resolved
  Footnotes: 		77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M41
4,279,811 Total downloads
Showing Papers 7,901 - 7,950 of 9,389
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper Model of Prediction of Bankruptcies of Colombian Enterprises
Universidad Javeriana, Dept. of Management Working Paper No. 02-JR
Jorge Santiago Rosillo Corchuelo
Pontifical University Javeriana Inicio - Department of Management
Date Posted: December 28, 2001
Working Paper Series
292 downloads

Incl. Electronic Paper Client Importance, Non-audit Fees, and Abnormal Accruals
 Hyeesoo Hyun Chung and Sanjay Kallapur
Arizona State University West and Indian School of Business
Date Posted: December 27, 2001
Working Paper Series
1341 downloads

Incl. Electronic Paper Evidence from Auditors about Managers' and Auditors' Earnings-Management Decisions
 Mark W. Nelson , John A. Elliott and Robin L. Tarpley
Cornell University - Samuel Curtis Johnson Graduate School of Management , School of Busineess and George Washington University - Department of Accountancy
Date Posted: December 26, 2001
Working Paper Series
1125 downloads

Incl. Electronic Paper Lease Accounting Reform and Economic Consequences: The Views of Preparers and Users
Department of Accounting, Finance & Law Working Paper No. DP 01/08
 Alan Goodacre , Vivien A. Beattie and Sarah Jane Thomson
University of Stirling - Department of Accounting and Finance , University of Glasgow - Department of Accounting and Finance and Heriot-Watt University - School of Management and Languages
Date Posted: December 26, 2001
Working Paper Series
896 downloads

Incl. Electronic Paper Taxable Income Management by Nonprofit Organizations
 Robert J. Yetman and Thomas C. Omer
University of California, Davis - Graduate School of Management and Texas A&M University (TAMU) - Department of Accounting
Date Posted: December 26, 2001
Working Paper Series
351 downloads

Measuring to Understand Intangible Performance Drivers
European Accounting Review, Vol. 10, No. 3, 2001
 Ulf Johanson , Maria Martensson and Matti Skoog
Institutet for Personal- & Foretagsutveckling , Stockholm University - School of Business and Stockholm University - School of Business
Date Posted: December 21, 2001
Accepted Paper Series

Incl. Electronic Paper The Market Valuation of Biotechnology Firms and Biotechnology R&D
 John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: December 20, 2001
Working Paper Series
2163 downloads

Incl. Electronic Paper Does the Stock Market Fully Appreciate the Implications of Leading Indicators for Future Earnings? Evidence from Order Backlog
 Shivaram Rajgopal , Terry J. Shevlin and Mohan Venkatachalam
Emory University - Goizueta Business School , University of California-Irvine and Duke University - Fuqua School of Business
Date Posted: December 19, 2001
Working Paper Series
811 downloads

Incl. Electronic Paper Market Reactions to Disclosure of Reportable Events
 Scott Whisenant , Srinivasan Sankaraguruswamy and Kannan Raghunandan
University of Kansas , National University of Singapore (NUS) - Department of Accounting and Florida International University (FIU) - School of Accounting
Date Posted: December 14, 2001
Working Paper Series
790 downloads

Disclosure Quality and Earnings Management
Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
 Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Date Posted: December 13, 2001
Accepted Paper Series

Transforming the Public Sector: Management Consultants as Agents of Change
The European Accounting Review, Vol. 10, No. 3, 2001
 Irvine Lapsley
IPSAR,University of Edinburgh Business School
Date Posted: December 13, 2001
Accepted Paper Series

The Association Between Financial Information System Development and Implementation Costs and Firm Value: Further Evidence of Payoff from IT Investments
 Gopal V. Krishnan and Kam Wah Lai
American University and Hong Kong Polytechnic University
Date Posted: December 13, 2001
Working Paper Series

Economic Determinants of Audit Committee Independence
The Accounting Review, April 2002
 April Klein
New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: December 13, 2001
Accepted Paper Series

Incl. Electronic Paper Segmental Reporting: An Insight Into Malaysia's Companies
Financial Reporting and Business Communication Research Unit, Fifth International Annual Conference, Cardiff Business School, UK
 Kevin Lock Teng Low and Mazlina Mat Zain
Multimedia University - Faculty of Management and Multimedia University - Faculty of Management
Date Posted: December 13, 2001
Working Paper Series
971 downloads

Public-Private Partnership and Private Finance Initiatives in the EU Local Governments and Spain
The European Accounting Review, Vol. 10, No. 3, 2001
 Lourdes Torres and Vicente Pina
University of Zaragoza and University of Zaragoza
Date Posted: December 12, 2001
Accepted Paper Series

Incl. Electronic Paper Value Line and I/B/E/S Earnings Forecasts
 Sundaresh Ramnath , Steve Rock and Philip B. Shane
University of Miami - Department of Accounting , University of Colorado at Boulder - Department of Accounting and University of Virginia - McIntire School of Commerce
Date Posted: December 12, 2001
Working Paper Series
1058 downloads

Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks
Review of Accounting & Finance, Forthcoming
 Craig E. Lefanowicz and Malcolm McLelland
University of Virginia (UVA) - McIntire School of Commerce and Equilibrio Capital | Brasil
Date Posted: December 11, 2001
Accepted Paper Series

Incl. Electronic Paper Managerial Incentives for Income Smoothing through Bank Loan Loss Provisions
 Kiridaran (Giri) Kanagaretnam , Robert Mathieu and Gerald J. Lobo
McMaster University - Michael G. DeGroote School of Business , Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Date Posted: December 11, 2001
Working Paper Series
2114 downloads

Incl. Electronic Paper Harmonization of Voluntary Disclosure Practices by Japanese Companies
 Steven Globerman and W. Ron Singleton
Western Washington University - Center for International Business and Western Washington University - Center for International Business
Date Posted: December 10, 2001
Working Paper Series
587 downloads

Incl. Electronic Paper Financial Statement Analysis of Leverage and How It Informs About Profitability and Price-to-Book Ratios
 Doron Nissim and Stephen H. Penman
Columbia University - Columbia Business School and Columbia University - Department of Accounting
Date Posted: December 08, 2001
Working Paper Series
5953 downloads

Discussion of 'Contracting Theory and Accounting'
Journal of Accounting & Economics, Vol. 32, Nos. 1-3, December 2001
 Robert P. Magee
Northwestern University
Date Posted: December 04, 2001
Accepted Paper Series

Earnings Management in the Electric Utility Industry
Asia-Pacific J of Accounting & Economics, Vol. 8, No. 2, December 2001
 Wonsun D. Paek
Sungkyunkwan University
Date Posted: December 04, 2001
Accepted Paper Series

Caught in an Evaluatory Trap: A Dilemma for Public Services Under NPFM
European Accounting Review, Vol. 10, No. 3, 2001
 Olov Olson , Christopher Humphrey and James Guthrie
Göteborg University - School of Business, Economics and Law , University of Sheffield - School of Management and Macquarie University - Department of Accounting and Finance
Date Posted: December 04, 2001
Accepted Paper Series

Voluntary Disclosure of Balance Sheet Information in Quarterly Earnings Announcements
Journal of Accounting & Economics, Vol. 33, No. 2, April 2002
 Shuping Chen , Mark L. DeFond and Chul W. Park
University of Texas at Austin - Red McCombs School of Business , University of Southern California - Leventhal School of Accounting and University of Hong Kong - School of Business
Date Posted: December 04, 2001
Accepted Paper Series

High-Technology Intangibles and Analysts' Forecasts
Journal of Accounting Research, Vol. 40, No. 2, May 2002
 Orie E. Barron , Donal Byard , Charles Kile and Edward J. Riedl
Pennsylvania State University , City University of New York (CUNY) - Stan Ross Department of Accountancy , University of Alabama in Huntsville - Department of Accounting and Management Information Systems and Boston University - School of Management
Date Posted: December 04, 2001
Accepted Paper Series

Incl. Electronic Paper Who Is Miss World in Cosmetic Earnings Management? An Analysis of Small Upward Rounding of Net Income Numbers among 18 Countries
 Juha Kinnunen and Markku Koskela
Aalto University - Aalto University School of Economics and University of Helsinki - Department of Political and Economic Studies
Date Posted: December 04, 2001
Working Paper Series
861 downloads

International Diversification and Analysts' Forecast Accuracy and Bias
The Accounting Review, April 2002
 Augustine Duru and David M. Reeb
American University - Kogod School of Business and National University of Singapore
Date Posted: December 03, 2001
Accepted Paper Series

Do Analysts and Auditors Use Information in Accruals?
Journal of Accounting Research, Vol. 39, No. 1, pp. 45-74, June 2001
 Mark Thomas Bradshaw and Richard G. Sloan
Boston College and University of California at Berkeley - Haas School of Business
Date Posted: December 03, 2001
Accepted Paper Series

Incl. Electronic Paper Stock Return Volatility Before and After Regulation FD
 Frank Heflin , K.R. Subramanyam and Yuan Zhang
Florida State University - College of Business , University of Southern California - Leventhal School of Accounting and University of Texas at Dallas
Date Posted: December 03, 2001
Working Paper Series
1088 downloads

Incl. Electronic Paper Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks
Undated
 Craig E. Lefanowicz and Malcolm McLelland
University of Virginia (UVA) - McIntire School of Commerce and Equilibrio Capital | Brasil
Date Posted: November 30, 2001
Working Paper Series
266 downloads

Why Not Allow the FASB and IASB Standards to Compete in the U.S.?
Accounting Horizons, Vol. 15, No. 3, September 2001
 Ronald A. Dye and Shyam Sunder
Northwestern University - Department of Accounting Information & Management and Yale University - School of Management
Date Posted: November 29, 2001
Accepted Paper Series

Inertia in the Attributional Content of Annual Accounting Narratives
European Accounting Review, Vol. 10, No.1, 2001
 Walter Aerts
University of Antwerp
Date Posted: November 29, 2001
Accepted Paper Series

Incl. Electronic Paper Evidence on the Winner-takes-all Business Model: The Profitability Returns-to-scale of Expenditures on Intangibles Made by U.S. Internet Firms, 1995-2001
 John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: November 27, 2001
Working Paper Series
564 downloads

Incl. Electronic Paper Standards for Corporate Financial Reporting: Regulatory Competition Within and Across International Boundaries
Yale ICF Working Paper No. 00-75; Yale SOM Working Paper No. AC-12
 Shyam Sunder
Yale University - School of Management
Date Posted: November 27, 2001
Working Paper Series
1097 downloads

Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings
Contemporary Accounting Research, Spring 2002
 James J. Jiambalvo , Shivaram Rajgopal and Mohan Venkatachalam
University of Washington - Michael G. Foster School of Business , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: November 26, 2001
Accepted Paper Series

Goodwill Amortization and the Usefulness of Earnings
Financial Analysts Journal, Vol. 57, No. 5, September/October 2001
 Ross Jennings , Marc J. LeClere and Robert B. Thompson
University of Texas at Austin - Department of Accounting , Valparaiso University and American University
Date Posted: November 26, 2001
Accepted Paper Series

Market Efficiency and Accounting Research: A Discussion of 'Capital Market Research in Accounting' by S.P. Kothari
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Charles M.C. Lee
Stanford University - Graduate School of Business
Date Posted: November 26, 2001
Accepted Paper Series

The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements
The Accounting Review, Forthcoming, April, 2002
 Thomas J. Linsmeier , Daniel B. Thornton and Mohan Venkatachalam
Financial Accounting Standards Board , Queen's University and Duke University - Fuqua School of Business
Date Posted: November 26, 2001
Accepted Paper Series

Audit Quality and the Shanghai Stock Market Rection to Initial Modified Audit Opinions
 Ferdinand A. Gul , Sunny Sun and Judy S.L. Tsui
Monash University Sunway Campus , City University of Hong Kong (CityUHK) - Department of Accountancy and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: November 24, 2001
Working Paper Series

Empirical Tax Research in Accounting
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Douglas A. Shackelford and Terry J. Shevlin
University of North Carolina at Chapel Hill and University of California-Irvine
Date Posted: November 24, 2001
Accepted Paper Series

The Contribution of Internal Audit as a Determinant of External Audit Fees and Factors Influencing this Contribution
Journal of Accounting Research, Vol. 39, No. 3, December 2001
 William L. Felix Jr., Audrey A. Gramling and Mario J. Maletta
University of Arizona - Department of Accounting , Bellarmine University and Northeastern University - D’Amore-McKim School of Business
Date Posted: November 24, 2001
Accepted Paper Series

Incl. Electronic Paper Earnings and Price Discovery in the Post-Reg. FD Information Environment: A Preliminary Analysis
 Philip B. Shane , Naomi S. Soderstrom and Sung Wook Yoon
University of Virginia - McIntire School of Commerce , University of Colorado at Boulder and California State University, Northridge - Department of Accounting & IS
Date Posted: November 21, 2001
Working Paper Series
653 downloads

Empirical Tax Research in Accounting: A Discussion
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Edward L. Maydew
University of North Carolina at Chapel Hill - Accounting Area
Date Posted: November 21, 2001
Accepted Paper Series

Incl. Electronic Paper Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements
 Susan D. Krische
American University - Kogod School of Business
Date Posted: November 20, 2001
Working Paper Series
331 downloads

Discussion of Empirical Research on Accounting Choice
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Jennifer Francis
Duke University
Date Posted: November 18, 2001
Accepted Paper Series

Labor Costs Voluntary Disclosure: Proprietary Information or a Signaling Instrument?
 Kaouthar Lajili and Daniel Zeghal
University of Ottawa - Faculty of Administration and University of Ottawa - Faculty of Administration
Date Posted: November 16, 2001
Working Paper Series

Revisiting the Reportedly Weak Value Relevance of Oil and Gas Asset Present Values: The Roles of Measurement Error, Model Misspecification, and Time Period Idiosyncrasy
The Accounting Review, January 2002
 Jeff P. Boone
University of Texas at San Antonio - Department of Accounting
Date Posted: November 16, 2001
Accepted Paper Series

Valuation Implications Of Capital Structure: A Contextual Approach
European Accounting Review, Vol. 10, No .2, 2001
 Begoña Giner and Carmelo Reverte
University of Valencia and Polytechnic University of Cartagena
Date Posted: November 14, 2001
Accepted Paper Series

The Relationship between Accounting Numbers and Returns: Some Empirical Evidence from the Emerging Market of the Czech Republic
European Accounting Review, Vol. 10, No. 1, 2001
 Irena Jindrichovska
University of Wales, Aberystwyth - School of Management and Business
Date Posted: November 14, 2001
Accepted Paper Series

Empirical Research on Accounting Choice
Journal of Accounting & Economics, Vol. 31, Nos. 1-3, September 2001
 Thomas D. Fields , Thomas Z. Lys and Linda Vincent
Northwestern University - Kellogg School of Management , Northwestern University - Kellogg School of Management and Northwestern University
Date Posted: November 14, 2001
Accepted Paper Series


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo7 in 4.485 seconds