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Full Text Papers: 393,564
Authors: 226,645
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  Last 12 months: 		68,973

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Last 12 months: 11,172,224
Last 30 days: 1,065,087

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SSRN eLibrary Search Results
JEL Code: M41
4,277,007 Total downloads
Showing Papers 8,401 - 8,450 of 9,386
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Incl. Electronic Paper Roll-Ups: Performance and Incentives for Industry-Consolidating IPOs
AFA 2001 New Orleans
Henri Servaes , Amy K. Dittmar and Keith C. Brown
London Business School , University of Michigan at Ann Arbor - Stephen M. Ross School of Business and University of Texas at Austin - Department of Finance
Date Posted: August 18, 2000
Working Paper Series
595 downloads

Incl. Electronic Paper Executives' Compensation of European Banks - Disclosure, Sensitivity, and their Impact on Bank Performance
Munich Business Research Paper No. 2000-01
 Hans-Peter Burghof and Christian Hofmann
University of Hohenheim and Ludwig Maximilians University of Munich - Faculty of Business Administration (Munich School of Management)
Date Posted: August 17, 2000
Working Paper Series
636 downloads

The Accuracy of Price-Earnings and Discounted Cash Flow Methods of IPO Equity Valuation
Journal of International Financial Management & Accounting, Vol. 11, Issue 2, Summer 2000
 Michael E. Bradbury , Jason Ferguson and Henk Berkman
Massey University , University of Auckland - Faculty of Business & Economics and University of Auckland - Faculty of Business & Economics
Date Posted: August 16, 2000
Accepted Paper Series

How Much of the Recent Evidence of a Corporate Tax Shelter Problem is Explained by Increased Stock Option Activity?
UVA Law School Law-Econ. Research Paper No. 00-17; UVA School of Law Public Law Working Paper No. 00-11
 George K. Yin
University of Virginia School of Law
Date Posted: August 11, 2000
Working Paper Series

Incl. Electronic Paper The Relation Between Investor Uncertainty and Market Reactions to Earnings Announcements: Evidence from the Property-Casualty Insurance Industry
 Theodore E. Christensen , Jennifer J. Gaver and Pamela S. Stuerke
Brigham Young University - Marriott School of Management , University of Georgia - J. M. Tull School of Accounting, Terry College of Business and University of Rhode Island
Date Posted: August 09, 2000
Working Paper Series
325 downloads

Incl. Electronic Paper The Declining Value Relevance of Accounting Information and Non-Information-Based Trading: An Empirical Analysis
 Alex Dontoh , Suresh Radhakrishnan and Joshua Ronen
New York University (NYU) - Department of Accounting, Taxation & Business Law , University of Texas at Dallas - School of Management and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: August 09, 2000
Working Paper Series
1638 downloads

Implicit Contracts and the Explanatory Power of Top Executive Compensation for Future Performance
As published in RAND Journal of Economics, Vol. 31, No. 2, Summer 2000
 Rachel M. Hayes and Scott Schaefer
University of Utah - David Eccles School of Business and University of Utah - Department of Finance
Date Posted: August 08, 2000
Accepted Paper Series

Earnings Manipulation in Failing Firms
 Rebecca L. Rosner
Long Island University - School of Professional Accountancy
Date Posted: August 08, 2000
Working Paper Series

Incl. Electronic Paper Political Uncertainty and Firm Valuation: Evidence of a Discount Related to the Quebec Independence Movement
 Roger C. Graham Jr., Cameron K.J. Morrill and Janet B. Morrill
Oregon State University , University of Manitoba - Department of Accounting and Finance and University of Manitoba - Department of Accounting and Finance
Date Posted: August 08, 2000
Working Paper Series
185 downloads

Incl. Electronic Paper Disclosure Level and Expected Cost of Equity Capital: An Examination of Analysts' Rankings of Corporate Disclosure and Alternative Methods of Estimating Expected Cost of Equity Capital
 Christine A. Botosan and Marlene Plumlee
University of Utah - School of Accounting and Information Systems and University of Utah - School of Accounting
Date Posted: August 07, 2000
Working Paper Series
2184 downloads

The Influence of Tax and Non-Tax Costs On Book-Tax Reporting Differences: Public and Private Firms
 Lillian F. Mills and Kaye J. Newberry
University of Texas at Austin - McCombs School of Business and University of Arizona - Department of Accounting
Date Posted: August 06, 2000
Working Paper Series

Incl. Electronic Paper The Ethics of Creative Accounting: Some Spanish Evidence
Univ. Pompeu Fabra, Economics and Business Working Paper No. 455
 Oriol Amat , John Blake and Ester Oliveras
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences , affiliation not provided to SSRN and Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: August 01, 2000
Working Paper Series
1400 downloads

Cost Efficiency in Australian Non-bank Financial Institutions: A Non-parametric Approach
Accounting and Finance, Vol. 40, Issue 1
 Andrew C. Worthington
Griffith University
Date Posted: July 31, 2000
Accepted Paper Series

Public Disclosure and Dissimulation of Insider Trades
Econometrica, 2001
 Steven J. Huddart , John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting , University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 30, 2000
Accepted Paper Series

Incl. Electronic Paper Public Disclosure and Dissimulation of Insider Trades
 Steven J. Huddart , John S. Hughes and Carolyn B. Levine
Pennsylvania State University, University Park - Department of Accounting , University of California at Los Angeles and Carnegie Mellon University - David A. Tepper School of Business
Date Posted: July 30, 2000
Working Paper Series
683 downloads

Using Experimental Asset Markets to Illustrate the Value of Auditing
As published in Issues in Accounting Education, Vol. 15, No. 1, February 2000
 Scott J. Boylan
Washington and Lee University
Date Posted: July 26, 2000
Accepted Paper Series

Incl. Electronic Paper Revenue Recognition in a Multiperiod Agency Setting
 Sunil Dutta and Xiao-Jun Zhang
University of California, Berkeley - Haas School of Business and University of California, Berkeley
Date Posted: July 25, 2000
Working Paper Series
723 downloads

Incl. Electronic Paper Empirical Evidence on the Evolution of International Earnings
 Judy Land and Mark H. Lang
University of North Carolina (UNC) at Chapel Hill - Accounting Area and University of North Carolina at Chapel Hill
Date Posted: July 20, 2000
Working Paper Series
889 downloads

Incl. Electronic Paper The Frequency of Financial Analysts' Forecast Revisions: Theory and Evidence
 Pamela S. Stuerke and Craig W. Holden
University of Rhode Island and Indiana University Bloomington - Department of Finance
Date Posted: July 19, 2000
Working Paper Series
697 downloads

Incl. Electronic Paper Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10-Q Filings
 Eli Bartov , Carol A. Marquardt and Steven Balsam
New York University , CUNY – Baruch College and Temple University - Department of Accounting
Date Posted: July 19, 2000
Working Paper Series
1051 downloads

Determinants of Actuarial Valuation Method Changes for Pension Funding and Reporting: Evidence from the UK
 Paul J. M. Klumpes and Mark Whittington
EDHEC Business School and Warwick Business School
Date Posted: July 17, 2000
Working Paper Series

Incl. Electronic Paper The Equivalance of Dividend, Cash Flows and Residual Earnings Approaches to Equity Valuation Employing Ideal Terminal Value Expressions
 Lucie Courteau , Jennifer L. Kao and Gordon D. Richardson
Free University of Bozen-Bolzano - School of Economics , University of Alberta - Department of Accounting, Operations & Information Systems and University of Toronto - Rotman School of Management
Date Posted: July 17, 2000
Working Paper Series
2353 downloads

Incl. Electronic Paper Competition and Big-Six Brand Name Reputation: Evidence from the Ontario Municipal Audit Market
 Sati P. Bandyopadhyay and Jennifer L. Kao
University of Waterloo and University of Alberta - Department of Accounting, Operations & Information Systems
Date Posted: July 17, 2000
Working Paper Series
477 downloads

Incl. Electronic Paper Are Cash Earnings Disclosures Valuable?
 Stephen R. Moehrle , Jennifer A. Reynolds-Moehrle and James S. Wallace
University of Missouri at Saint Louis - Accounting Area , University of Missouri at Saint Louis - Accounting Area and Claremont Colleges - Peter F. Drucker Graduate School of Management
Date Posted: July 17, 2000
Working Paper Series
731 downloads

Bridging the GAAP: the Changing Attitude of German Managers towards Anglo-American Accounting and Accounting Harmonization
As published in Journal of International Financial Management & Accounting, Vol 11, Issue 2, pp. 23-47, Spring 2000
 Martin Glaum
Justus-Liebig Universitat Giessen
Date Posted: July 17, 2000
Accepted Paper Series

On the Relevance and Comparability of Segmental Data
 Neil Garrod and Clive R. Emmanuel
Thames Valley University - Professional Studies and University of Glasgow - Glasgow Business School - Department of Accounting & Finance
Date Posted: July 17, 2000
Working Paper Series

Competitive Disadvantage and Segmental Disclosure
 Neil Garrod
Thames Valley University - Professional Studies
Date Posted: July 17, 2000
Working Paper Series

Incl. Electronic Paper Portfolio Aspects Of Segment Identification
 Neil Garrod
Thames Valley University - Professional Studies
Date Posted: July 17, 2000
Working Paper Series
303 downloads

Incl. Electronic Paper Earnings Management and Its Pricing Implications: Evidence from Banks' Adjustments to the Valuation Allowance for Deferred Tax Assets under SFAS 109
 Catherine M. Schrand and M.H. Franco Wong
University of Pennsylvania - Accounting Department and INSEAD
Date Posted: July 17, 2000
Working Paper Series
765 downloads

Incl. Electronic Paper Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995
Review of Accounting Studies
 Marilyn F. Johnson , Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems , Stanford Graduate School of Business and Rice University - Jones Graduate School of Business
Date Posted: July 15, 2000
Accepted Paper Series
535 downloads

Incl. Electronic Paper Reconciling Value Estimates from the Discounted Cash Flow Value Model and the Residual Income Model
 Russell J. Lundholm and Terry O'Keefe
University of British Columbia - Sauder School of Business and University of Queensland - Accounting and Accountability
Date Posted: July 13, 2000
Working Paper Series
2776 downloads

Shareholder Wealth Effects of the Private Securities Litigation Reform Act of 1995
 Marilyn F. Johnson , Ron Kasznik and Karen K. Nelson
Michigan State University - Department of Accounting & Information Systems , Stanford Graduate School of Business and Rice University - Jones Graduate School of Business
Date Posted: July 13, 2000
Working Paper Series

Incl. Electronic Paper 'Cost Of Capital' in Residual Income for Performance Evaluation
Sauder School of Business Working Paper
 Peter O. Christensen , Gerald A. Feltham and Martin Guohai Wu
Aarhus University - Department of Economics and Business , University of British Columbia and University of Illinois at Urbana-Champaign
Date Posted: July 11, 2000
Working Paper Series
2393 downloads

Incl. Electronic Paper Why Do Firms Smooth Earnings?
 Anand M. Goel and Anjan V. Thakor
Navigant Economics - Chicago and Washington University, Saint Louis - John M. Olin School of Business
Date Posted: July 11, 2000
Working Paper Series
850 downloads

Incl. Electronic Paper Accounting Standards and German Supplementary Pensions: The Emerging Framework Underpinning Global Finance
Working Paper No. 00-05
 Gordon L. Clark , Daniel Mansfield and Adam Tickell
Oxford University - Center for the Environment , University of Bristol - School of Geographical Sciences and University of Bristol - School of Geographical Sciences
Date Posted: July 11, 2000
Working Paper Series
399 downloads

Incl. Electronic Paper Earnings Skewness and Analyst Forecast Bias
Simon Business School Working Paper No. FR 00-06
 Joanna Shuang Wu and Zhaoyang Gu
Simon Graduate School of Business, University of Rochester and Chinese Univ of Hong Kong - School of Accountancy
Date Posted: June 29, 2000
Working Paper Series
1221 downloads

Developing Students' Technical Knowledge and Professional Skills: A Sequence of Short Cases in Intermediate Financial Accounting
As published in Issues in Accounting Education, Vol 15, No 1, February 2000
 Hollis Ashbaugh Skaife and Karla M. Johnstone
University of Wisconsin, Madison - Department of Accounting and Information Systems and University of Wisconsin - Madison - Department of Accounting and Information Systems
Date Posted: June 28, 2000
Case and Teaching Paper Series

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

Credibility of Voluntary Disclosure
RAND Journal of Economics, Vol. 31, No. 2
 Phillip Stocken
Dartmouth College - Tuck School of Business
Date Posted: June 27, 2000
Accepted Paper Series

Incl. Electronic Paper Economic and Industry Determinants of Accounting Method Choice
 Robert M. Bowen , Larry DuCharme and D. Shores
University of San Diego - School of Business , University of Washington and University of Washington - Department of Accounting
Date Posted: June 27, 2000
Working Paper Series
1638 downloads

Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format
As published in The Accounting Review, April 2000
 Laureen A. Maines and Linda S. McDaniel
Indiana University Bloomington - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: June 27, 2000
Accepted Paper Series

Incl. Electronic Paper Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Format
 Laureen A. Maines and Linda S. McDaniel
Indiana University Bloomington - Department of Accounting and University of Kentucky - Von Allmen School of Accountancy
Date Posted: June 27, 2000
Working Paper Series
1264 downloads

Investment Opportunity Sets, Accounting-Based Regulatory Contracts, and Accounting Discretion
Managerial Finance
 Malcolm McLelland
Equilibrio Capital | Brasil
Date Posted: June 27, 2000
Accepted Paper Series

Incl. Electronic Paper 'Revenue Accounting' in the Age of E-Commerce: Exploring Its Conceptual and Analytical Frameworks
GSIA 2000-21
 Jonathan C. Glover and Yuji Ijiri
Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University
Date Posted: June 27, 2000
Working Paper Series
1427 downloads

Reporting and Recording of Contingent Tax Liabilities
 Cristi A. Gleason and Lillian F. Mills
University of Iowa - Department of Accounting and University of Texas at Austin - McCombs School of Business
Date Posted: June 27, 2000
Working Paper Series

Purchase, Pooling, and Equity Analysts' Valuation Judgments
The Accounting Review, Vol. 75, Issue 3, July 2000
 Patrick E. Hopkins , Richard W. Houston and Michael F. Peters
Indiana University , University of Alabama and University of Maryland
Date Posted: June 27, 2000
Accepted Paper Series

The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan
As published in Journal of International Financial Management & Accounting, Vol 11, Issue 1, pp. 48-70, Spring 2000
 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: June 27, 2000
Accepted Paper Series

Incl. Electronic Paper The Valuation Implications of Employee Stock Option Accounting for Computer Software Firms
 Timothy B. Bell , Wayne R. Landsman , Bruce L. Miller and Shu Yeh
KPMG International, LLP - Assurance & Advisory Services Center , University of North Carolina (UNC) at Chapel Hill - Accounting Area , University of California, Los Angeles (UCLA) - Accounting Area and KPMG LLP, Montvale
Date Posted: June 27, 2000
Working Paper Series
1109 downloads

Incl. Electronic Paper Evidence on the Effect of Multiple Corporate Restructurings on Analysts' Earnings Forecasts: Do Analysts Learn from Prior Restructuring Events?
 Thomas J. Lopez and Michael B. Clement
University of Alabama - Culverhouse School of Accountancy and University of Texas at Austin - Department of Accounting
Date Posted: June 26, 2000
Working Paper Series
599 downloads

Incl. Electronic Paper Tax-Motivated Cost-Shifting by Tax-Exempt Organizations
 Robert J. Yetman
University of California, Davis - Graduate School of Management
Date Posted: June 22, 2000
Working Paper Series
188 downloads


 

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