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SSRN eLibrary Statistics:

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

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

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239,806
Total References: 8,539,827
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5,733,423
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  Footnotes:
78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M4
5,333,760 Total downloads
Showing Papers 8,051 - 8,100 of 13,131
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Incl. Electronic Paper Sink or Skim: Students' Textbook Use in Introductory Accounting
Issues in Accounting Education, February 2007
Barbara J. Phillips and Fred Phillips
University of Saskatchewan - College of Commerce and University of Saskatchewan
Date Posted: January 30, 2006
Accepted Paper Series
337 downloads

Incl. Electronic Paper Accruals, Investment, and the Accrual Anomaly
Frank Zhang
Yale School of Management
Date Posted: January 27, 2006
Working Paper Series
1352 downloads

Incl. Electronic Paper Does Innovation Matter to Conference Calls?
IEEE Transaction on Engineering Management, Forthcoming
Chen-lung Chin , Picheng Lee and Gary Kleinman
National Chengchi University (NCCU) - Department of Accounting , Pace University - Department of Accounting and Robert Morris University - Touro Graduate School of Business
Date Posted: January 27, 2006
Accepted Paper Series
89 downloads

Information Uncertainty and Analyst Forecast Behavior
Contemporary Accounting Research, Vol. 23, No. 2, Summer 2006
Frank Zhang
Yale School of Management
Date Posted: January 27, 2006
Accepted Paper Series

Incl. Electronic Paper IPO Anomalies and Innovation Capital
Review of Quantitative Finance & Accounting, Vol. 27, No. 1, pp. 67-91, 2006
Chen-lung Chin , Picheng Lee and Gary Kleinman
National Chengchi University (NCCU) - Department of Accounting , Pace University - Department of Accounting and Robert Morris University - Touro Graduate School of Business
Date Posted: January 27, 2006
Accepted Paper Series
298 downloads

Incl. Electronic Paper Fair Value as a Relevant Metric: A Theoretical Investigation
Amy K. Choy
University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: January 26, 2006
Working Paper Series
1278 downloads

Incl. Electronic Paper Audit Quality and Earnings Management by Seasoned Equity Offering Firms
Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, pp. 95-120, 2004
Jian Zhou and Randal J. Elder
University of Hawaii at Manoa and Syracuse University
Date Posted: January 26, 2006
Accepted Paper Series
966 downloads

Binary Response and Logistic Regression in Recent Accounting Research Publications: A Methodological Note
Wenxia Ge and G. A. Whitmore
University of Manitoba - Asper School of Business and McGill University
Date Posted: January 26, 2006
Last Revised: April 26, 2009
Working Paper Series

Incl. Electronic Paper EU Federalism and the Governance of Financial Reporting: Cost and Benefits of Centralized Standard Setting
Jochen Zimmermann and Philipp B. Volmer
University of Bremen - Faculty of Business Studies and Economics and University of Bremen - Faculty of Business Studies and Economics
Date Posted: January 26, 2006
Working Paper Series
326 downloads

Incl. Electronic Paper Executive Options Plans and Firm Performance - Bigger isn't Better
Macquarie Graduate School of Management Working Paper No. 2005-36
Tyrone M. Carlin , Guy Ford and Winnie Huang
The University of Sydney Business School , Macquarie University - Graduate School of Management and Macquarie Graduate School of Management
Date Posted: January 26, 2006
Working Paper Series
341 downloads

Performance Measure Properties and Delegation
Accounting Review, Vol. 81, pp. 897-924, 2006
Frank Moers
Maastricht University School of Business and Economics
Date Posted: January 25, 2006
Accepted Paper Series

Incl. Electronic Paper Can Firm-Specific Models Predict Price Responses to Earnings News?
McCombs Research Paper No. ACC-01-06
Robert N. Freeman , Adam S. Koch and Haidan Li
University of Texas at Austin , University of Virginia (UVA) - McIntire School of Commerce and Santa Clara University - Leavey School of Business
Date Posted: January 24, 2006
Working Paper Series
227 downloads

Institutional Dances: How the First Accounting Degree in Canada Came to be at the University of Saskatchewan
Canadian Accounting Perspectives, Forthcoming
Nola Buhr , Glenn D. Feltham and Tracey Thompson Tremaine
University of Saskatchewan , University of Manitoba and University of Toronto
Date Posted: January 24, 2006
Accepted Paper Series

Ownership Structure and Voluntary Earnings Disclosures: The Case of French-Listed Firms
Faten Lakhal
Université Paris XII
Date Posted: January 24, 2006
Accepted Paper Series

The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital
Review of Accounting Studies, Vol. 9, pp. 337-356, 2006
Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: January 24, 2006
Accepted Paper Series

Incl. Electronic Paper The Efficacy of Regulation Fair Disclosure
Christopher Gadarowski and Praveen Sinha
Rowan University - Accounting & Finance and California State University, Long Beach
Date Posted: January 24, 2006
Last Revised: September 30, 2009
Working Paper Series
171 downloads

Incl. Electronic Paper The Influence of Observed Stock Price Changes on Analysts' Earnings Forecast Revisions: Experimental Evidence
Jeffrey S. Miller and Lisa M. Sedor
University of Notre Dame - Department of Accountancy and DePaul University
Date Posted: January 24, 2006
Working Paper Series
278 downloads

Incl. Electronic Paper The Role of Financial Analysts and Institutional Investors in the 'Numbers Game'
Alfred Zhu Liu
State University of New York at Albany
Date Posted: January 24, 2006
Last Revised: September 02, 2011
Working Paper Series
157 downloads

Incl. Electronic Paper The Role of Information Asymmetry and Financial Reporting Quality in Debt Trading: Evidence from the Secondary Loan Market
The Journal of Accounting & Economics (JAE), Forthcoming
Regina Wittenberg Moerman
University of Chicago - Booth School of Business
Date Posted: January 24, 2006
Last Revised: September 21, 2008
Accepted Paper Series
1064 downloads

Incl. Electronic Paper The Roles of Task-Specific Experience and Innate Ability in Understanding Analyst Performance
Michael B. Clement , Lisa Koonce and Thomas J. Lopez
University of Texas at Austin - Department of Accounting , University of Texas and University of Alabama - Culverhouse School of Accountancy
Date Posted: January 23, 2006
Working Paper Series
202 downloads

Incl. Electronic Paper A Matrix-Based Lattice Model to Value Employee Stock Options
Mukesh Bajaj , Sumon C. Mazumdar , Rahul Surana and Sanjay C. Unni
LECG, LLC , Law and Economics Consulting Group (LECG), LLC , Law and Economics Consulting Group (LECG), Inc. and LECG, LLC
Date Posted: January 22, 2006
Working Paper Series
384 downloads

Incl. Electronic Paper The Information Content of Earnings Following Restatements
Wendy M. Wilson
Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: January 22, 2006
Working Paper Series
662 downloads

An Empirical Analysis of Value-relevance of Disclosure of Material Weaknesses Under Section 404
C.S. Agnes Cheng , Joanna L.Y. Ho and Feng Tian
Louisiana State University , University of California, Irvine - Accounting Area and University of Hong Kong - School of Business
Date Posted: January 20, 2006
Working Paper Series

Incl. Electronic Paper Auditor Reputation and Auditor Independence in an Emerging Market
Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: January 20, 2006
Working Paper Series
708 downloads

Incl. Electronic Paper The Ethics of Tax Evasion: A Survey of Law and Business Students in Argentina
Robert W. McGee and Marcelo J. Rossi
Fayetteville State University and Universidad Austral
Date Posted: January 20, 2006
Working Paper Series
263 downloads

Incl. Electronic Paper The Impact of Information Asymmetry on Debt Pricing and Maturity
Regina Wittenberg Moerman
University of Chicago - Booth School of Business
Date Posted: January 20, 2006
Last Revised: November 11, 2009
Working Paper Series
782 downloads

Incl. Electronic Paper Audit Committee and Auditor Independence: Some Evidence from Malaysia
Zulkarnain Muhamad Sori and Yusuf Karbhari
University Putra Malaysia - Department of Accounting and Finance and Cardiff Business School
Date Posted: January 19, 2006
Working Paper Series
987 downloads

Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises
Review of Accounting Studies, Forthcoming
Jere R. Francis and Bin Ke
University of Missouri at Columbia and Nanyang Technological University
Date Posted: January 17, 2006
Accepted Paper Series

International Differences in the Cost of Equity Capital: Do Legal Institutions and Securities Regulation Matter?
Journal of Accounting Research, Vol. 44, No. 3, pp. 485-531, 2006
Luzi Hail and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: January 17, 2006
Last Revised: November 20, 2011
Accepted Paper Series

Are Analysts' Loss Functions Asymmetric?
Journal of Forecasting, November 2011
Mark A. Clatworthy , David A. Peel and Peter F. Pope
Cardiff Business School , Lancaster University - Management School and City University London
Date Posted: January 16, 2006
Last Revised: June 04, 2012
Accepted Paper Series

Incl. Electronic Paper Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Angela K. Davis , Jeremy Piger and Lisa M. Sedor
University of Oregon , University of Oregon - Department of Economics and DePaul University
Date Posted: January 16, 2006
Last Revised: June 20, 2011
Working Paper Series
1482 downloads

Incl. Electronic Paper The Pricing of International Oil and Gas Companies 1990-2003 - A Structural Shift in the Equity Valuation Process
Bard Misund , Petter Osmundsen and Frank Asche
University of Stavanger , CESifo (Center for Economic Studies and Ifo Institute for Economic Research) and Stavanger University College
Date Posted: January 15, 2006
Working Paper Series
1178 downloads

Incl. Electronic Paper Auditor Realignments Accompanying Implementation of SOX 404 ICFR Reporting Requirements
Michael Ettredge , Jim Heintz , Chan Li and Susan Scholz
University of Kansas - School of Business , University of Kansas , University of Pittsburgh and University of Kansas - Accounting and Information Systems Area
Date Posted: January 13, 2006
Last Revised: September 22, 2010
Working Paper Series
740 downloads

Incl. Electronic Paper Dual-Class Shares and Audit Pricing: Evidence from the Canadian Markets
Auditing: A Journal of Practice & Theory, Vol. 27, No. 2, 2008
Samer Khalil , Michel Magnan and Jeffrey R. Cohen
American University of Beirut - New York Office , Concordia University - Department of Accountancy and Boston College - Department of Accounting
Date Posted: January 13, 2006
Last Revised: September 02, 2010
Working Paper Series
320 downloads

Incl. Electronic Paper Redacted Disclosure
Joseph Weber and Robert E. Verrecchia
Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Pennsylvania - Accounting Department
Date Posted: January 13, 2006
Working Paper Series
454 downloads

Incl. Electronic Paper Using an Accounting-Based Management Control System for Cultural Change
CAAA 2006 Annual Conference Paper
James Thomas Mackey and Hugh Pforsich
California State University, Sacramento and California State University, Sacramento - College of Business Administration
Date Posted: January 13, 2006
Working Paper Series
1036 downloads

Stakeholder Accountability: Workplace Injuries in the UK and Canada
CAAA 2006 Annual Conference Paper
Sheila Ellwood and Daphne Rixon
University of Bristol and University of Warwick Business School
Date Posted: January 12, 2006
Working Paper Series

Incl. Electronic Paper 'Benchmark Beating' as Evidence of Earnings Management: Review of the Literature
Ahsan Habib
Lincoln University - Accounting Group
Date Posted: January 10, 2006
Working Paper Series
855 downloads

Incl. Electronic Paper A Model of Mandatory Auditor Rotation
CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-08
Bryan K. Church and Ping Zhang
Georgia Institute of Technology - Accounting Area and University of Toronto - Rotman School of Management
Date Posted: January 10, 2006
Working Paper Series
713 downloads

Incl. Electronic Paper Bank-Firm Relationhips and Security Analyst Activities: Evidence from Japan
Kentaro Koga and Satomi Uchino
Graduate School of International Corporate Strategy and Waseda University
Date Posted: January 10, 2006
Last Revised: May 15, 2008
Working Paper Series
169 downloads

Incl. Electronic Paper How do Venture Capitalists Inform their Investors on the Investment Portfolio? An Empirical Investigation of the Belgian Private Equity Market
Vincent Thoen and Chris Lefebvre
Catholic University of Leuven (KUL) and Catholic University of Leuven (KUL)
Date Posted: January 10, 2006
Working Paper Series
177 downloads

Incl. Electronic Paper How does Disclosure of Internal Control Quality Affect Management's Choice of that Quality
CAAA 2006 Annual Conference Paper, Rotman School of Management Working Paper No. 07-09
Ping Zhang and J. Efrim Boritz
University of Toronto - Rotman School of Management and University of Waterloo - School of Accounting and Finance
Date Posted: January 10, 2006
Working Paper Series
785 downloads

Incl. Electronic Paper Reg FD and the Competitiveness of All-Star Analysts
Mark Bagnoli , Susan G. Watts and Yong Zhang
Purdue University , Purdue University and Hong Kong University of Science & Technology
Date Posted: January 10, 2006
Working Paper Series
364 downloads

Incl. Electronic Paper Soft-Talk Management Cash Flow Forecasts: Verifiability, Credibility and Stock Price Effects
Simon School Working Paper No. FR 06-01
Yan Cao , Charles E. Wasley and Joanna Shuang Wu
Simon School, University of Rochester , University of Rochester - Simon School of Business and Simon School of Business, University of Rochester
Date Posted: January 10, 2006
Last Revised: December 31, 2007
Working Paper Series
659 downloads

Incl. Electronic Paper CEO Compensation Mix and Analysts' Forecast Accuracy and Bias
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: January 06, 2006
Working Paper Series
882 downloads

Incl. Electronic Paper Management Control Practice and Culture at Enron: The Untold Story
CAAA 2006 Annual Conference Paper
Clinton Free and Norman B. Macintosh
Queen's University - School of Business and Queen's University
Date Posted: January 06, 2006
Working Paper Series
1221 downloads

Incl. Electronic Paper The Impact of Bankruptcy Code on the Value of the Auditor's Going-Concern Opinion to Investors
CAAA 2006 Annual Conference Paper
Richard Taffler and Christine Tan
Manchester Business School and Baruch College, CUNY
Date Posted: January 06, 2006
Working Paper Series
347 downloads

Incl. Electronic Paper A Risk Perspective on Fraudulent Financial Reporting
Canadian Accounting Perspectives, Vol. 7, No. 3, 2008
Wally Smieliauskas
University of Toronto - Rotman School of Management
Date Posted: January 05, 2006
Last Revised: August 10, 2008
Working Paper Series
1066 downloads

Incl. Fee Electronic Paper An Analysis of Auditing Environment and Modified Audit Opinions in China: Underlying Reasons and Lessons
International Journal of Auditing, Vol. 9, No. 3, pp. 165-185, November 2005
Xijia Su , Shimin Chen and Zhenglin Wang
City University of Hong Kong (CityUHK) - Department of Accountancy , China Europe International Business School (CEIBS) and Deloitte Touche Tohmatsu CPA Ltd.
Date Posted: January 05, 2006
Accepted Paper Series
16 downloads

An Examination of the Peer Review Process in Accounting
Journal of Accounting Education, Vol. 26, pp. 55–72, 2008,
Charles D. Bailey , Dana R. Hermanson and Timothy Louwers
University of Memphis , Kennesaw State University - Department of Accounting and James Madison University
Date Posted: January 05, 2006
Last Revised: January 13, 2012
Accepted Paper Series


 

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