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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 483,932
Full Text Papers: 393,337
Authors: 226,553
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  Last 12 months:
68,947

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Last 12 months: 11,179,656
Last 30 days: 1,087,338

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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: G3
10,148,068 Total downloads
Showing Papers 821 - 870 of 24,449
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Incl. Electronic Paper Accounting Choice, Home Bias, and US Investment in Non-US Firms
Harvard NOM Working Paper No. 02-44
Mark Thomas Bradshaw , Brian J. Bushee and Gregory S. Miller
Boston College , University of Pennsylvania - The Wharton School and University of Michigan - Ross School of Business
Date Posted: January 06, 2003
Working Paper Series
858 downloads

Accounting Choice, Home Bias, and US Investment in Non-US Firms
Journal of Accounting Research, Vol. 42, December 2004
Mark Thomas Bradshaw , Brian J. Bushee and Gregory S. Miller
Boston College , University of Pennsylvania - The Wharton School and University of Michigan - Ross School of Business
Date Posted: June 03, 2004
Accepted Paper Series

Incl. Fee Electronic Paper Accounting Choices and Director Interlocks: A Social Network Approach to the Voluntary Expensing of Stock Option Grants
Journal of Business Finance & Accounting, Vol. 35, Nos. 9-10, pp. 1079-1102, November/December 2008
Eugene Kang and Brian R. Tan
Nanyang Technological University (NTU) - Nanyang Business School and affiliation not provided to SSRN
Date Posted: November 21, 2008
Accepted Paper Series
1 downloads

Accounting Classification of Convertible Debt
Working Paper No. 95/002
Jamie W. Munro
Lancaster University
Date Posted: March 02, 1998
Working Paper Series

Incl. Electronic Paper Accounting Conservatism and Bankruptcy Risk
Gary C. Biddle , Mary L. Ma and Frank M. Song
The University of Hong Kong , Xiamen University and University of Hong Kong - School of Economics and Finance
Date Posted: June 06, 2010
Last Revised: September 04, 2012
Working Paper Series
1908 downloads

Incl. Electronic Paper Accounting Conservatism and Board Efficiency
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Yanmin Gao and Alfred Wagenhofer
City University of Hong Kong - College of Business and University of Graz - Institute of Management Accounting and Controlling
Date Posted: August 12, 2012
Last Revised: October 16, 2012
Working Paper Series
439 downloads

Incl. Electronic Paper Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: March 02, 2006
Working Paper Series
1632 downloads

Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis
Journal of Accounting & Economics (JAE), Forthcoming
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: January 25, 2007
Accepted Paper Series

Accounting Conservatism and Corporate Governance
Review of Accounting Studies, Forthcoming
Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: November 07, 2007
Accepted Paper Series

Incl. Electronic Paper Accounting Conservatism and Cost of Capital: An International Analysis
Xi Li
Temple University - Fox School of Business and Management
Date Posted: September 13, 2008
Last Revised: December 14, 2010
Working Paper Series
922 downloads

Incl. Electronic Paper Accounting Conservatism and Creditor Recovery Rate
John Donovan , Richard M. Frankel and Xiumin Martin
Washington University in Saint Louis - John M. Olin Business School , Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Date Posted: January 24, 2013
Last Revised: March 19, 2013
Working Paper Series
181 downloads

Incl. Electronic Paper Accounting Conservatism and Debt Contract: Efficient Liquidation and Covenant Renegotiation
Jing Li
Carnegie Mellon University - David A. Tepper School of Business
Date Posted: June 21, 2008
Last Revised: September 09, 2010
Working Paper Series
732 downloads

Incl. Electronic Paper Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis
MIT Sloan Research Paper No. 4941-11
Ross L. Watts and Luo Zuo
Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: November 01, 2011
Last Revised: October 25, 2012
Working Paper Series
1256 downloads

Incl. Electronic Paper Accounting Conservatism and Managerial Risk-Taking: Corporate Acquisitions
Todd D. Kravet
University of Texas at Dallas - School of Management
Date Posted: January 26, 2010
Last Revised: May 19, 2012
Working Paper Series
625 downloads

Incl. Electronic Paper Accounting Conservatism and Real Options
Journal of Accounting, Auditing and Finance, Forthcoming
Michael J. Smith
Boston University School of Management
Date Posted: April 04, 2007
Accepted Paper Series
611 downloads

Incl. Electronic Paper Accounting Conservatism and the Efficiency of Debt Contracts
Journal of Accounting Research, Forthcoming, Chicago GSB Research Paper No. 08-02
Frank Gigler , Chandra Kanodia , Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management , University of Minnesota - Carlson School of Management , University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Date Posted: July 17, 2008
Last Revised: February 10, 2009
Working Paper Series
1155 downloads

Incl. Electronic Paper Accounting Conservatism and the Efficiency of Debt Contracts
Frank Gigler , Chandra Kanodia , Haresh Sapra and Raghu Venugopalan
University of Minnesota - Carlson School of Management , University of Minnesota - Carlson School of Management , University of Chicago - Booth School of Business and University of Illinois at Urbana-Champaign
Date Posted: May 06, 2009
Working Paper Series
35 downloads

Incl. Electronic Paper Accounting Conservatism and the Efficiency of Debt Contracts: A Note
Ningzhong Li
University of Texas at Dallas
Date Posted: August 15, 2008
Last Revised: September 05, 2011
Working Paper Series
566 downloads

Incl. Electronic Paper Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms
Michael J. Smith
Boston University School of Management
Date Posted: June 28, 2011
Working Paper Series
122 downloads

Incl. Electronic Paper Accounting Conservatism and the Limits to Earnings Management
Juan Manuel García Lara , Beatriz Garcia Osma and Fernando Penalva
Universidad Carlos III de Madrid - Department of Business Administration , Universidad Autonoma de Madrid and IESE Business School - University of Navarra
Date Posted: October 23, 2012
Working Paper Series
454 downloads

Incl. Electronic Paper Accounting Conservatism and the Temporal Trends in Current Earnings’ Ability to Predict Future Cash Flows Versus Future Earnings: Evidence on the Trade-Off Between Relevance and Reliability
Contemporary Accounting Research, Forthcoming
Sati P. Bandyopadhyay , Changling Chen , Alan Guoming Huang and Ranjini Jha
University of Waterloo , University of Waterloo - School of Accounting and Finance , University of Waterloo and University of Waterloo - School of Accounting and Finance
Date Posted: January 12, 2008
Last Revised: February 14, 2010
Working Paper Series
337 downloads

Incl. Fee Electronic Paper Accounting Conservatism and Voluntary Corporate Governance Mechanisms by Australian Firms
Accounting & Finance, Vol. 52, Issue 3, pp. 631-662, 2012
Kamran Ahmed and Darren Henry
La Trobe University and La Trobe University - Department of Finance
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Electronic Paper Accounting Conservatism in Europe and the Impact of Mandatory IFRS Adoption: Do Country, Institutional and Legal Differences Survive?
Paul André and Andrei Filip
ESSEC Business School and ESSEC-KPMG Financial Reporting Center and ESSEC Business School
Date Posted: January 05, 2012
Working Paper Series
503 downloads

Incl. Electronic Paper Accounting Conservatism in Japan: Time Series Analysis of the Asymmetric Timeliness of Earnings
Kazuyuki Suda and Tomomi Takada
Waseda University and Kobe University - Graduate School of Business Administration
Date Posted: November 30, 2011
Working Paper Series
125 downloads

Incl. Electronic Paper Accounting Conservatism, Earnings Persistence and Pricing Multiples on Earnings
Wonsun D. Paek , Lucy Huajing Chen and Heibatollah Sami
Sungkyunkwan University , Villanova University and Lehigh University
Date Posted: February 21, 2007
Working Paper Series
1076 downloads

Incl. Electronic Paper Accounting Conservatism, Going-Concern Horizon, and Earnings Informativeness
Edward L. Owens
University of Rochester - Simon School of Business
Date Posted: June 22, 2011
Last Revised: April 02, 2012
Working Paper Series
406 downloads

Incl. Electronic Paper Accounting Conservatism, Ultimate Ownership and Investment Efficiency Improvement
China Finance Review International, Vol. 2 No. 1, 2012
Xiaodong Xu , Xia Wang and Nina Han
Shanghai Jiao Tong University (SJTU) - Shanghai Jiao Tong University , East China Normal University (ECNU) - School of Business and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Date Posted: July 17, 2012
Accepted Paper Series
231 downloads

Incl. Electronic Paper Accounting Disclosure of Tax Liabilities, Fair Trial and Self-Incrimination: Should the European Commission Endorse IFRS in Light of European Human Rights?
GREIT Conference Paper Series, 2010
Raymond Luja
Maastricht University - Department of Tax Law
Date Posted: October 30, 2010
Accepted Paper Series
165 downloads

Accounting Disclosures and Corporate Payout Policy: Special Dividends versus Stock Repurchases
Journal of Accounting, Auditing & Finance, Vol 14, No 4 (New Series), Fall 1999
David Gelb
Seton Hall University - Accounting
Date Posted: January 21, 2000
Accepted Paper Series

Incl. Electronic Paper Accounting Discretion and Purchase Price Allocation After Acquisitions
AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, HKUST Business School Research Paper No. 07-04
Ivy Zhang and Yong Zhang
University of Minnesota - Twin Cities and Hong Kong University of Science & Technology (HKUST)
Date Posted: September 15, 2006
Working Paper Series
1297 downloads

Incl. Electronic Paper Accounting Discretion, Corporate Governance and Firm Performance
14th Annual Conference on Financial Economics and Accounting (FEA); EFA 2003 Annual Conference Paper No. 127
Robert M. Bowen , Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - School of Business , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: January 20, 2004
Working Paper Series
5617 downloads

Accounting Discretion, Corporate Governance and Firm Performance
Contemporary Accounting Research, Forthcoming
Robert M. Bowen , Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - School of Business , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: October 15, 2007
Accepted Paper Series

Accounting Discretion, Horizon Problem, and CEO Retirement Benefits
Accounting Review, Vol. 84, No. 5, pp. 1553-1574, 2009
Paul Kalyta
McGill University - Desautels Faculty of Management
Date Posted: June 18, 2007
Last Revised: September 15, 2009
Accepted Paper Series

Incl. Electronic Paper Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking
Journal of Accounting & Economics (JAE), Vol. 54, Issue 1, pp. 1-18, August 2012
Robert M. Bushman and Christopher D. Williams
University of North Carolina at Chapel Hill - Kenan-Flagler Business School and University of Michigan - Stephen M. Ross School of Business
Date Posted: December 11, 2009
Last Revised: January 17, 2013
Accepted Paper Series
553 downloads

Incl. Electronic Paper Accounting Discretion: Use or Abuse? Restructuring Charges - 1989-1996
Daniel A. Bens and Rick Johnston
INSEAD and Purdue University - Department of Accounting
Date Posted: May 08, 2007
Working Paper Series
336 downloads

Incl. Electronic Paper Accounting Duality Concept for the Analysis of the Corporate Capital: Scientific and Applied Aspects
University of National and World Economy, Sofia, pp. 195-206, 2011, Accounting – Science, Practice, Independence, Yubilee International Scientific Conference, April 2010 ,
Mihail Musov
University of National and World Economy - Accounting and Economic Analysis
Date Posted: May 30, 2012
Accepted Paper Series
37 downloads

Incl. Electronic Paper Accounting Earnings Processes, Inter-temporal Incentives and Their Implications for Valuation
Suresh Govindaraj and Ram T.S. Ramakrishnan
Rutgers University - Rutgers Business School - Newark and New Brunswick and University of Illinois at Chicago
Date Posted: June 28, 2000
Working Paper Series
537 downloads

Incl. Electronic Paper Accounting for Distress in Bank Mergers
Deutsche Bundesbank Discussion Paper No. 2, EFA 2006 Zurich Meetings
Michael Koetter , Jaap W.B. Bos , Frank Heid , James W. Kolari , Clemens J.M. Kool and Daniel Porath
Frankfurt School of Finance and Management , Maastricht University , Deutsche Bundesbank , Texas A&M University (TAMU) - Department of Finance , University of Utrecht - Utrecht University School of Economics and University of Applied Sciences Mainz
Date Posted: October 03, 2005
Last Revised: October 19, 2011
Working Paper Series
274 downloads

Incl. Electronic Paper Accounting for Distress in Bank Mergers
Journal of Banking and Finance, Vol. 31, No. 10, 2007
Michael Koetter , Jaap W.B. Bos , Frank Heid , James W. Kolari , Clemens J.M. Kool and Daniel Porath
Frankfurt School of Finance and Management , Maastricht University , Deutsche Bundesbank , Texas A&M University (TAMU) - Department of Finance , University of Utrecht - Utrecht University School of Economics and University of Applied Sciences Mainz
Date Posted: November 08, 2007
Accepted Paper Series
178 downloads

Accounting for Employee Stock Options
American Economic Review, Forthcoming
Wayne R. Guay , S.P. Kothari and Richard G. Sloan
University of Pennsylvania - Accounting Department , Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of California at Berkeley - Haas School of Business
Date Posted: March 07, 2003
Accepted Paper Series

Incl. Electronic Paper Accounting for Equity Transactions - Marking Equity to Market: 400 Years Overdue? Or, GAAP's Gap: Pacioli After the Dutch East India Company
M. A. Gumport
MG Holdings/SIP
Date Posted: December 09, 2007
Last Revised: September 01, 2009
Working Paper Series
284 downloads

Incl. Electronic Paper Accounting for Goodwill on the Acquisition of Corporate Subsidiaries
Keitha L. Dunstan
Bond University - School of Business
Date Posted: November 26, 1999
Working Paper Series
878 downloads

Incl. Electronic Paper Accounting for Intangible Investments
Forthcoming in Australian Accounting Review
Anne Wyatt and Margaret A. Abernethy
University of Queensland and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: March 10, 2008
Last Revised: March 26, 2009
Working Paper Series
376 downloads

Incl. Electronic Paper Accounting for Non-Normality in Liquidity Risk
The Journal of Risk, Volume 14, Number 3, Spring 2012, pp. 3-21, CEFS Working Paper No. 2008-14
Cornelia Ernst , Sebastian Stange and Christoph Kaserer
Technische Universität München (TUM) - Chair of Business and International Financial Management , Technische Universität München (TUM) - Chair of Business and International Financial Management and Technische Universität München (TUM)
Date Posted: December 16, 2008
Last Revised: April 09, 2012
Working Paper Series
542 downloads

Incl. Electronic Paper Accounting for Past and Future Actions
Wei Li , Pierre Jinghong Liang and Xiaoyan Wen
University of Illinois at Urbana-Champaign - Department of Accountancy , Carnegie Mellon University - Tepper School of Business and University of Illinois at Chicago - College of Business Administration
Date Posted: September 19, 2011
Last Revised: August 24, 2012
Working Paper Series
194 downloads

Incl. Fee Electronic Paper Accounting for Public Private Partnerships
Accounting Forum, Vol. 26, pp. 245-270, 2002
Darrin Grimsey and Mervyn Lewis
Price Waterhouse Coopers Global - Australia and University of South Australia - School of Commerce
Date Posted: November 28, 2002
Accepted Paper Series
39 downloads

Incl. Electronic Paper Accounting for Stock Options
Research Paper Series Paper No. 1848(R1)
Jeremy Bulow and John B. Shoven
Stanford University and Stanford University - Department of Economics
Date Posted: June 25, 2004
Working Paper Series
795 downloads

Incl. Electronic Paper Accounting for Taste: Board Member Preferences and Corporate Policy Choices
MIT Sloan Working Paper No. 4307-03
A. Irem Tuna and Peter D. Wysocki
London Business School and University of Miami - School of Business Administration
Date Posted: May 08, 2003
Working Paper Series
952 downloads

Accounting for the Chinese Context: A Comparative Analysis of International and Chinese Accounting Standards Focusing on Business Combinations
Socio Economic Review, Vol. 5, 2007
Yuri Biondi and Quisheng Zhang
French National Center for Scientific Research (CNRS) and Beijing Jiaotong University
Date Posted: August 26, 2007
Accepted Paper Series

Accounting for the Impairment of Long-Lived Assets: Evidence from the Petroleum Industry
Journal of Accounting and Economics, Vol. 29, No. 2, April 2000
Mimi Alciatore , Peter D. Easton and Nasser Spear
University of Houston - Department of Accountancy & Taxation , University of Notre Dame - Department of Accountancy and University of Melbourne - Department of Accounting and Business Information Systems
Date Posted: August 15, 2001
Accepted Paper Series


 

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