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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,509
Full Text Papers: 393,865
Authors: 226,776
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  Last 12 months:
68,968

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To date: 65,966,954
Last 12 months: 11,189,330
Last 30 days: 1,059,940

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238,981
Total References: 8,480,523
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5,722,240
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  Footnotes:
77,812
Total Footnotes: 8,534,471


SSRN eLibrary Search Results
JEL Code: M4
5,293,897 Total downloads
Showing Papers 851 - 900 of 13,024
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Incl. Electronic Paper The Views of Corporate Managers on the Current State of, and Future Prospects for, Social Reporting in Bangladesh: An Engagement Based Study
Accounting, Auditing and Accountability, Vol. 20, No. 3, 2007
Ataur Belal
Aston University
Date Posted: October 20, 2009
Accepted Paper Series
44 downloads

Incl. Electronic Paper The Value/Revenue Ratio: A Semi-Long-Wave Marketing/Accounting Metric
Victor J. Cook Jr.
Tulane University - A.B. Freeman School of Business
Date Posted: February 06, 2007
Working Paper Series
330 downloads

Incl. Electronic Paper The Value-Relevance of Stock-Based Employee Compensation Disclosures
Lynn L. Rees and David Stott
Texas A&M University (TAMU) - Department of Accounting and Washington State University
Date Posted: January 19, 1999
Working Paper Series
1155 downloads

Incl. Electronic Paper The Value-Relevance of R&D Expenditure: Experience from Malaysia
IIUM Journal of Economics and Management, Vol. 14, No. 2, pp. 205-226, 2006
Kamarun Mohd , Rohaida Abdul Latif , Robiah Abu-Bakar , Wan Nordin Wan-Hussin and Ku Nor Izah Ku Ismail
Universiti Utara Malaysia , Universiti Utara Malaysia , Universiti Utara Malaysia - School of Accountancy , Universiti Utara Malaysia - College of Business and Universiti Utara Malaysia - School of Accountancy
Date Posted: November 02, 2007
Accepted Paper Series
403 downloads

The Value-Relevance of Network Advantages: The Case of E-Commerce Firms
Journal of Accounting Research, Vol. 40, No. 4, March 2003
Shivaram Rajgopal , Mohan Venkatachalam and Suresh Kotha
Emory University - Goizueta Business School , Duke University - Fuqua School of Business and University of Washington - Center for Innovation and Entrepreneurship
Date Posted: October 21, 2002
Accepted Paper Series

Incl. Electronic Paper The Value-Relevance of Intangibles: The Case of Software Capitalization
David Aboody and Baruch Lev
University of California, Los Angeles (UCLA) - Accounting Area and New York University - Stern School of Business
Date Posted: January 20, 1999
Working Paper Series
2176 downloads

The Value-Relevance of Goodwill Write-offs
Steven L. Henning and Toby Stock
Southern Methodist University and Ohio University - School of Accountancy
Date Posted: September 22, 1997
Working Paper Series

Incl. Electronic Paper The Value-Relevance of Foreign Currency Derivatives Disclosures
Aline Muller and Willem F. C. Verschoor
HEC Management School University of Liège and Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE)
Date Posted: February 11, 2008
Working Paper Series
188 downloads

The Value-Relevance of Financial Statement Recognition Versus Note Disclosure: Evidence from Goodwill Accounting
European Accounting Review, Forthcoming
Khaled Aljifri and David B. Citron
United Arab Emirates University and City University London - Sir John Cass Business School
Date Posted: June 24, 2008
Accepted Paper Series

Incl. Fee Electronic Paper The Value-Relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence from Korean Business Groups
Journal of Business Finance & Accounting, Vol. 34, Nos. 5-6, pp. 740-766, June/July 2007
Kee-Hong Bae and Seok Woo Jeong
York University - Schulich School of Business and Korea University - Department of Accounting
Date Posted: July 11, 2007
Accepted Paper Series
14 downloads

Incl. Electronic Paper The Value-Relevance of Cash Flows and Accruals: the Role of Investment Opportunities
Accounting Review, 2008
Krishna R. Kumar and Gopal V. Krishnan
George Washington University and American University
Date Posted: September 07, 2004
Last Revised: January 09, 2008
Working Paper Series
787 downloads

Incl. Electronic Paper The Value-Relevance of Book Value, Current Earnings, and Management Forecasts of Earnings
Koji Ota
Musashi University - Department of Finance
Date Posted: August 23, 2001
Working Paper Series
1128 downloads

Incl. Electronic Paper The Value-Relevance of Alternative Accounting Treatments of Software Development Costs
Kevin J. Den Adel
University of Iowa - Department of Accounting
Date Posted: October 27, 1999
Working Paper Series
622 downloads

Incl. Electronic Paper The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
Oystein Gjerde , Kjell Henry Knivsflå and Frode Saettem
Norwegian School of Economics & Business Administration (NHH) , Norwegian School of Economics (NHH) and Norwegian School of Economics and Business Administration (NHH)
Date Posted: February 28, 2007
Last Revised: September 29, 2008
Working Paper Series
650 downloads

Incl. Electronic Paper The Value Relevance of the Qualified Going Concern Opinion
Emiliano Ruiz-Barbadillo , Andrés Guiral and Hiu Lam Choy
University of Cadiz , University of Alcala and Drexel University
Date Posted: May 08, 2010
Working Paper Series
225 downloads

The Value Relevance of the Foreign Translation Adjustment
Accounting Review, October 2003
Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: April 24, 2003
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of the Foreign Translation Adjustment
Henock Louis
Pennsylvania State University - Smeal College of Business
Date Posted: October 28, 2002
Working Paper Series
552 downloads

Incl. Electronic Paper The Value Relevance of Revenue for Internet Firms: Does Reporting Grossed-up or Barter Revenue Make a Difference?
Angela K. Davis
University of Oregon
Date Posted: June 30, 2001
Working Paper Series
396 downloads

The Value Relevance of Reputation for Sustainability Leadership
Journal of Business Ethics, Forthcoming, Rotman School of Management Working Paper No. 2201998
Isabel Costa Lourenço , Jeffrey L. Callen , Manuel Castelo Branco and Jose Dias Curto
ISCTE - IUL Business School , University of Toronto - Rotman School of Management , University of Porto - Faculty of Economics and affiliation not provided to SSRN
Date Posted: January 28, 2013
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of R&D Voluntary Disclosure: Evidence from Listed Companies in France
CAAA Annual Conference 2010
Mehdi Nekhili , Walid Cheffi and Tchakoute Hubert
Université de Reims , Rouen Business School and affiliation not provided to SSRN
Date Posted: June 08, 2010
Last Revised: June 13, 2010
Working Paper Series
258 downloads

Incl. Electronic Paper The Value Relevance of Pension Fair Values and Uncertainty
Jan D. Fasshauer and Martin Glaum
Justus-Liebig-University of Giessen and Justus-Liebig Universitat Giessen
Date Posted: October 19, 2009
Last Revised: October 25, 2012
Working Paper Series
371 downloads

Incl. Electronic Paper The Value Relevance of Non-Financial Performance Indicators: New Cues from the European Fashion Industry
Financial Reporting, Forthcoming
Francesco Dainelli and Francesco Giunta
University of Florence - Department of Business Administration and University of Florence - Dipartimento di Scienze Aziendali
Date Posted: October 05, 2011
Accepted Paper Series
83 downloads

Incl. Electronic Paper The Value Relevance of Intangible Assets and the Mandatory Adoption of IFRS
Serena Morricone , Raffaele Oriani and Maurizio Sobrero
University of Lausanne - School of Economics and Business Administration (HEC-Lausanne) , Luiss Guido Carli University and University of Bologna - Department of Management
Date Posted: May 09, 2010
Working Paper Series
649 downloads

Incl. Electronic Paper The Value Relevance of Information About Convertible Financial Instruments
Helen Bishop , Tony van Zijl and Mike Bradbury
affiliation not provided to SSRN , Victoria University of Wellington - Faculty of Commerce and Administration and affiliation not provided to SSRN
Date Posted: March 26, 2012
Working Paper Series
21 downloads

Incl. Electronic Paper The Value Relevance of Income Statement Items in an Emerging Capital Market: The Case of Iran
Abbas Aflatooni and Mohsen Dastgir Sr.
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 23, 2009
Working Paper Series
178 downloads

The Value Relevance of Greenhouse Gas Emissions Allowances: An Exploratory Study in the Related United States SO2 Market
European Accounting Review, Forthcoming
Derek Johnston , Stephan Sefcik and Naomi S. Soderstrom
Colorado State University - Department of Accounting , University of Washington - Department of Accounting and University of Colorado at Boulder
Date Posted: September 03, 2008
Accepted Paper Series

Incl. Fee Electronic Paper The Value Relevance of Foreign Income: An Australian, Canadian, and British Comparison
Journal of International Financial Management & Accounting, Vol. 14, pp. 171-193, October 2003
Gordon M. Bodnar , Lee-Seok Hwang and Joseph Weintrop
Johns Hopkins University - Paul H. Nitze School of Advanced International Studies (SAIS) , Seoul National University - College of Business Administration and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: October 12, 2003
Accepted Paper Series
27 downloads

Incl. Electronic Paper The Value Relevance of Foreign Currency Translation Adjustments in the Italian Stock Exchange
Journal of Modern Accounting and Auditing, Vol. 8, No. 10, pp. 1523-1534, June 2012
Olga Ferraro and Stefania Veltri
University of Calabria, Italy and University of Calabria, Italy
Date Posted: December 11, 2012
Accepted Paper Series
56 downloads

The Value Relevance of Financial Statements in the Venture Capital Market
Accounting Review, April 2005
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: August 04, 2004
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of Financial Statements in Private Equity Markets
John R. M. Hand
University of North Carolina (UNC) at Chapel Hill - Accounting Area
Date Posted: January 08, 2004
Working Paper Series
1046 downloads

The Value Relevance of Financial Statement Recognition vs. Disclosure: Evidence from SFAS No. 106
The Accounting Review, Vol 74, No 4, October 1999
Paquita Y. Davis-Friday , L. Buky Folami , Chao-Shin Liu and H. Fred Mittelstaedt
CUNY-Baruch College , University of Alabama in Huntsville , University of Notre Dame - Department of Accountancy and University of Notre Dame
Date Posted: February 17, 2000
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of Financial Statement in Indonesia and the Advertising and Sales Promotion Expense (in Bahasa Indonesia)
Arie Rahayu Hariani and Mohammad Nashih
affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: February 04, 2009
Last Revised: February 11, 2009
Working Paper Series
593 downloads

Incl. Fee Electronic Paper The Value Relevance of Financial Institutions' Fair Value Disclosures: A Study in the Difficulty of Linking Unrealized Gains and Losses to Equity Values
Abacus, Vol. 38, No. 1, pp. 1-15, 2002
Haim A. Mozes
Fordham University Schools of Business
Date Posted: April 24, 2002
Accepted Paper Series
27 downloads

Incl. Fee Electronic Paper The Value Relevance of Equity Method Fair Value Disclosures
Journal of Business Finance & Accounting, Vol. 30, pp. 1065-1088, September 2003
Roger C. Graham Jr., Craig E. Lefanowicz and Kathy R. Petroni
Oregon State University , University of Virginia (UVA) - McIntire School of Commerce and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Date Posted: October 04, 2003
Accepted Paper Series
41 downloads

The Value Relevance of Equity Accounting in Australia during the Pre-Recognition Regulatory Period
Asia-Pacific Journal of Accounting & Economics, Forthcoming
Irene Tutticci
University of Queensland - Business School
Date Posted: October 30, 2002
Accepted Paper Series

The Value Relevance of Environmental Performance
European Accounting Review, Vol. 14, No. 1, 2005
Lars G. Hassel , Henrik Nilsson and Siv Nyquist
University of Umea - Department of Business Administration , University of Umea and Swedish University of Agricultural Sciences
Date Posted: March 08, 2005
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of Earnings and the Prediction of One-Year-Ahead Cash Flows
Oliver Kim , Steve C. Lim and Taewoo Park
University of Maryland , Texas Christian University - M.J. Neeley School of Business and Kennesaw State University
Date Posted: September 13, 2007
Working Paper Series
260 downloads

The Value Relevance of Earnings and Cash Flows: Empirical Evidence for Japan
As published in Journal of International Financial Management & Accounting, Vol 11, No 1, pp. 1-22, Spring 2000
Andreas Charitou , Colin D. B. Clubb and Andreas Andreou
University of Cyprus , University of Warwick - Warwick Business School and C.N.H. Capital Markets Ltd.
Date Posted: October 05, 2000
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of Dividends, Book Value and Earnings
New York University Dept. of Accounting Working Paper No. 99-3
Richard P. Brief and Paul Zarowin
New York University and New York University (NYU) - Department of Accounting, Taxation & Business Law
Date Posted: September 01, 1999
Working Paper Series
2496 downloads

Incl. Electronic Paper The Value Relevance of Disclosing a Single Corporate Target
Tinbergen Institute Discussion Paper No. 03-049/3
Kees Cools and Mirjam van Praag
Boston Consulting Group and University of Amsterdam - Department of Economics
Date Posted: September 15, 2003
Working Paper Series
265 downloads

The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands
CentER Discussion Paper No. 2003-63
Yue Wang , Willem Buijink and R. Eken
Tilburg University - Department of Accounting & Accountancy , Tilburg University - Department of Accounting & Accountancy and Tilburg University - Department of Accounting & Accountancy
Date Posted: June 15, 2004
Working Paper Series

Incl. Electronic Paper The Value Relevance of Direct Cash Flows under IFRS
Iain Clacher , Alan J. Duboisée de Ricquebourg and Allan Hodgson
University of Leeds - Leeds University Business School (LUBS) , University of Leeds - Leeds University Business School (LUBS) and University of Queensland - Faculty of Business, Economics and Law
Date Posted: October 05, 2011
Last Revised: March 20, 2013
Working Paper Series
182 downloads

Incl. Electronic Paper The Value Relevance of Changes in Financial Leverage
Valentin Dimitrov and Prem C. Jain
Rutgers, The State University of New Jersey - Accounting & Information Systems and Georgetown University - Department of Accounting and Business Law
Date Posted: April 30, 2005
Working Paper Series
851 downloads

Incl. Electronic Paper The Value Relevance of Cash Flows, Current Accruals, and Non-Current Accruals in the UK
Saeed Akbar , Syed Zulfiqar Ali Shah and Andrew W. Stark
University of Liverpool - Accounting and Finance Division , University of Warwick - Warwick Business School and University of Manchester - Manchester Business School
Date Posted: April 09, 2011
Working Paper Series
315 downloads

Incl. Electronic Paper The Value Relevance of Brazilian Accounting Numbers: An Empirical Investigation
University of Sao Paulo, Department of Accounting Working Paper No. 1
Alexsandro Broedel Lopes
Universidade de São Paulo
Date Posted: May 29, 2002
Working Paper Series
854 downloads

Incl. Electronic Paper The Value Relevance of Brand Assets Recognized by UK Firms
Sanjay Kallapur and Sabrina Y. S. Kwan
Indian School of Business and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Date Posted: March 22, 2000
Working Paper Series
1112 downloads

The Value Relevance of Book-Tax Differences in Brazil
Renato Rovetta Passamani , Antonio Lopo Martinez and Aridelmo Teixeira
FUCAPE Business School , FUCAPE Business School and FUCAPE Business School
Date Posted: September 01, 2012
Last Revised: November 15, 2012
Working Paper Series

Incl. Electronic Paper The Value Relevance of Board Gender Diversity for NZX Listed Firms and Its Association with Growth Options
Keitha L. Dunstan , Trish Keeper , Thu Phuong Truong and Tony van Zijl
Bond University - School of Business , Victoria University of Wellington , Victoria University of Wellington - School of Accounting and Commercial Law and Victoria University of Wellington - Faculty of Commerce and Administration
Date Posted: March 27, 2012
Working Paper Series
50 downloads

The Value Relevance of Announcements of Transformational Information Technology Investments
MIS Quarterly, Vol. 27, No. 4, pp. 637-656, December 2003
Andrew Urbaczewski , Bruce Dehning , John Wells and Vernon J. Richardson
University of Michigan - Dearborn , Chapman University - The George L. Argyros School of Business & Economics , affiliation not provided to SSRN and University of Arkansas at Fayetteville
Date Posted: February 25, 2009
Accepted Paper Series

Incl. Electronic Paper The Value Relevance of Alternative Methods of Accounting for Employee Stock Options
Wayne R. Landsman , Ken V. Peasnell , Peter F. Pope and Shu Yeh
University of North Carolina (UNC) at Chapel Hill - Accounting Area , Lancaster University - Department of Accounting and Finance , City University London and National Taiwan University - Department of Accounting
Date Posted: August 01, 2004
Working Paper Series
700 downloads


 

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