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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,422
Full Text Papers: 393,787
Authors: 226,737
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  Last 12 months: 		68,988

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Last 12 months: 11,186,475
Last 30 days: 1,057,634

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SSRN eLibrary Search Results
JEL Code: M4
5,292,960 Total downloads
Showing Papers 8,601 - 8,650 of 13,023
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Incl. Electronic Paper Earnings Management and the Long-Run Performance of Spanish Initial Public Offerings
Maria J. Pastor-Llorca and Francisco Poveda
University of Alicante and University of Alicante - Accounting and Finance Department
Date Posted: February 07, 2006
Working Paper Series
388 downloads

Incl. Electronic Paper Earnings Management and the Cost of Debt
 Andrew K. Prevost , Ramesh P. Rao and Christopher J. Skousen
Ohio University - Department of Finance , Oklahoma State University - Stillwater - Department of Finance and Utah State University - School of Accountancy
Date Posted: January 14, 2008
Last Revised: August 29, 2008
Working Paper Series
838 downloads

Incl. Electronic Paper Earnings Management and Social Capital
American Accounting Association Annual Meeting, Denver, Colorado
 Anand Jha
Texas A&M International University
Date Posted: July 25, 2011
Last Revised: July 30, 2012
Working Paper Series
122 downloads

Earnings Management and Return-Earnings Association of Firms Reporting Material Internal Control Weaknesses Under Section 404 of the Sarbanes-Oxley Act
 Kam C. Chan , Barbara R. Farrell and Picheng Lee
Pace University , Pace University - Lubin School of Business and Pace University - Department of Accounting
Date Posted: June 23, 2005
Working Paper Series

Incl. Electronic Paper Earnings Management and Reputation of Venture Capitalists
 Wei Luo
Peking University - Guanghua School of Management
Date Posted: March 14, 2006
Working Paper Series
237 downloads

Incl. Electronic Paper Earnings Management and Performance of Indian Equity Rights Issues
21st Australasian Finance and Banking Conference 2008 Paper
 Narayan Rao Sapar
Indian Institute of Technology (IIT), Bombay - Shailesh J. Mehta School of Management (SJM)
Date Posted: July 04, 2008
Working Paper Series
239 downloads

Incl. Electronic Paper Earnings Management and Ownership Retention for Initial Public Offering Firms: Theory and Evidence
Accounting Review, 2007
 Qintao Fan
University of Illinois, College of Business
Date Posted: July 19, 2006
Accepted Paper Series
866 downloads

Incl. Electronic Paper Earnings Management and Mispricing of Allowance for Funds During Construction in the Electric Utility Industry
 Pervaiz Alam and Liang Fu
Kent State University and University of Florida
Date Posted: September 11, 2008
Working Paper Series
114 downloads

Incl. Electronic Paper Earnings Management and Local vs. International Accounting Standards of European Public Firms
 Wolfgang Aussenegg , Petra Inwinkl and Georg Thomas Schneider
Vienna University of Technology , Jonkoping University and University of Paderborn
Date Posted: December 03, 2008
Last Revised: June 01, 2009
Working Paper Series
869 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 Earnings Management and Investor Protection: An International Comparison
MIT Sloan Working Paper No. 4225-01; EFA 2002 Berlin Meetings Presented Paper
 Christian Leuz , Dhananjay Nanda and Peter D. Wysocki
University of Chicago - Booth School of Business , University of Miami - School of Business Administration and University of Miami - School of Business Administration
Date Posted: September 18, 2001
Last Revised: March 17, 2008
Working Paper Series
6816 downloads

Earnings Management and Investor Protection: An International Comparison
Journal of Financial Economics 69, pp. 505-527, 2003
 Christian Leuz , Dhananjay Nanda and Peter D. Wysocki
University of Chicago - Booth School of Business , University of Miami - School of Business Administration and University of Miami - School of Business Administration
Date Posted: November 04, 2002
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Internal Control Mechanisms: Evidence from Chilean Firms
NEW DEVELOPMENTS IN BANKING AND FINANCE, L.W. Cornwall, ed., Nova Science Publishers, Hauppauge, 2007
 Mauricio Jara Bertin Sr. and Félix J. López-Iturriaga
University of Valladolid - Department of Finance and Accounting and University of Valladolid - Department of Financial Economics and Accounting
Date Posted: November 16, 2005
Accepted Paper Series
767 downloads

Incl. Electronic Paper Earnings Management and Guidance for Meeting or Beating Analysts' Earnings Forecasts
 Shu Lin , Suresh Radhakrishnan and Lixin (Nancy) Su
California State University, Fresno - Craig School of Business , University of Texas at Dallas - School of Management and Hong Kong Polytechnic University - School of Accounting and Finance
Date Posted: September 05, 2006
Working Paper Series
920 downloads

Incl. Electronic Paper Earnings Management and Goodwill Accounting: Implications on Dividend Policy in Italian Listed Companies
 Tiziano Onesti and Mauro Romano
University of Rome III - Department of Economics and University of Foggia
Date Posted: November 21, 2012
Working Paper Series
367 downloads

Incl. Electronic Paper Earnings Management and Future Corporate Investment
 Vicki Wei Tang
Georgetown University - Robert Emmett McDonough School of Business
Date Posted: May 09, 2007
Working Paper Series
518 downloads

Earnings Management and Firm Valuation under Asymmetric Information
 Paul K. Chaney and Craig M. Lewis
Vanderbilt University - Accounting and Vanderbilt University - Finance
Date Posted: September 01, 1999
Working Paper Series

Earnings Management and Firm Performance Following Open-Market Repurchases
Journal of Finance, Forthcoming
 Guojin Gong , Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business , Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: February 14, 2007
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Firm Performance Following Open-Market Repurchases
 Guojin Gong , Henock Louis and Amy X. Sun
Penn State University - Smeal College of Business , Pennsylvania State University - Smeal College of Business and Pennsylvania State University - Department of Accounting
Date Posted: November 10, 2006
Working Paper Series
1295 downloads

Incl. Electronic Paper Earnings Management and Financial Reporting Fraud: Can External Auditors Spot the Difference?
American Journal of Business and Management, Vol.1, No. 1, pp. 30-33, 2012
 Rasha Kassem
British University in Egypt
Date Posted: August 01, 2012
Accepted Paper Series
302 downloads

Earnings Management and Expected Dividend Increases Around Seasoned Share Issues: Evidence from Finland
Scandinavian Journal of Management
 Juha Kinnunen , Matti Keloharju , Eero Kasanen and Jyrki Niskanen
Aalto University - Aalto University School of Economics , Aalto University , Helsinki School of Economics and University of Tampere
Date Posted: August 27, 1999
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Enforcement of Accounting Standards – Evidence from Germany
 Hans-Joachim Böcking , Marius Gros , Christoph Wallek and Daniel Worret
Goethe University Frankfurt - Department of Accounting and Auditing , Goethe University Frankfurt - Department of Accounting and Auditing , Goethe University Frankfurt - Department of Accounting and Auditing and Goethe University Frankfurt - Department of Accounting and Auditing
Date Posted: February 05, 2011
Last Revised: January 10, 2012
Working Paper Series
965 downloads

Incl. Electronic Paper Earnings Management and Earnings Quality
 Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Date Posted: August 15, 2007
Last Revised: July 07, 2008
Working Paper Series
2690 downloads

Earnings Management and Earnings Quality
Journal of Accounting and Economics, Vol. 45, pp. 350-357, 2008
 Kin Lo
University of British Columbia (UBC) - Sauder School of Business
Date Posted: July 07, 2008
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Deregulation: The Case of Motor Carriers
 Seong-Yeon Y. Cho and Kevin D. Sachs
Oakland University and Hofstra University - Department of Accounting, Taxation and Legal Studies in Business, Frank G. Zarb School of Business
Date Posted: January 09, 2008
Working Paper Series
124 downloads

Incl. Electronic Paper Earnings Management and Delisting Risk of Initial Public Offerings
Simon School, University of Rochester, Research Paper Series, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
 Jinliang Li and Jian Zhou
Tsinghua University - School of Economics & Management and University of Hawaii at Manoa
Date Posted: October 02, 2005
Last Revised: November 22, 2010
Working Paper Series
1468 downloads

Earnings Management and Deferred Taxes: The Valuation Allowance for Deferred Tax Assets
 Gregory S. Miller and Douglas J. Skinner
University of Michigan - Ross School of Business and The University of Chicago - Booth School of Business
Date Posted: June 16, 1998
Working Paper Series

Incl. Electronic Paper Earnings Management and Deferred Tax

 Kevin Holland and Richard H.G. Jackson
University of Southampton and University of Wales, Aberystwyth - School of Management and Business
Date Posted: November 06, 2002
Working Paper Series
1101 downloads

Earnings Management and Deferred Tax
Accounting and Business Research, Forthcoming
 Kevin Holland and Richard H.G. Jackson
University of Southampton and University of Wales, Aberystwyth - School of Management and Business
Date Posted: September 20, 2003
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Cultural Values
American Journal of Economics and Sociology, Vol. 70, pp. 639-670, 2011
Kurt A. Desender , Christian E. Castro and Sergio Antonio Escamilla de Leon
Universidad Carlos III de Madrid , Autonomous University of Barcelona and Autonomous University of Barcelona - Faculty of Economics and Business Studies
Date Posted: November 01, 2007
Last Revised: July 18, 2011
Working Paper Series
1528 downloads

Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
Journal of Accounting and Economics, Forthcoming
 Mark H. Lang , Jana Smith Raedy and Wendy M. Wilson
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: April 20, 2006
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
 Mark H. Lang , Jana Smith Raedy and Wendy M. Wilson
University of North Carolina at Chapel Hill , University of North Carolina at Chapel Hill and Southern Methodist University (SMU) - Edwin L. Cox School of Business
Date Posted: March 03, 2004
Working Paper Series
1069 downloads

Incl. Electronic Paper Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
 Biao Xie , Wallace N. Davidson III and Peter J. DaDalt
Southern Illinois University at Carbondale - Department of Finance , Southern Illinois University at Carbondale - Department of Finance and University of Rhode Island - Area of Finance and Insurance
Date Posted: March 22, 2002
Working Paper Series
7728 downloads

Earnings Management and Corporate Governance: The Roles of the Board and the Audit Committee
Journal of Corporate Finance, Forthcoming
 Biao Xie , Wallace N. Davidson III and Peter J. DaDalt
Southern Illinois University at Carbondale - Department of Finance , Southern Illinois University at Carbondale - Department of Finance and University of Rhode Island - Area of Finance and Insurance
Date Posted: April 30, 2002
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Corporate Governance in Family-Controlled Companies
 Sasson Bar-Yosef and Annalisa Prencipe
Hebrew University of Jerusalem - School of Business Administration and Bocconi University - Department of Accounting
Date Posted: March 25, 2009
Working Paper Series
453 downloads

Incl. Electronic Paper Earnings Management and Contests for Control: An Analysis of European Family Firms
Journal of CENTRUM Cathedra, Vol. 4, Issue 1, pp. 100-120, 2011
 Mauricio Jara and Felix J. Lopez
Universidad Católica de la Santísima Concepción and University of Valladolid
Date Posted: April 11, 2011
Last Revised: March 11, 2012
Accepted Paper Series
77 downloads

Incl. Electronic Paper Earnings Management and Contest to the Control: An Analysis of European Family Firms
 Mauricio Jara Bertin Sr. and Félix J. López-Iturriaga
University of Valladolid - Department of Finance and Accounting and University of Valladolid - Department of Financial Economics and Accounting
Date Posted: July 17, 2008
Working Paper Series
207 downloads

Earnings Management and CEO Cash Compensation
International Journal of Finance, Vol. 16, No. 4, pp. 3324-45, 2004
 Hoje Jo , Yong H. Kim and Yongtae Kim
Santa Clara University , University of Cincinnati and Santa Clara University - Leavey School of Business
Date Posted: October 04, 2004
Accepted Paper Series

Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-based Regulation of Rights Issues
Accounting Review, Vol. 79, July 2004
 Kevin C. W. Chen and Hongqi Yuan
Hong Kong University of Science and Technology and Fudan University - School of Management
Date Posted: January 31, 2004
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Capital Resource Allocation: Evidence from China's Accounting-based Regulation of Rights Issue
 Kevin C. W. Chen and Hongqi Yuan
Hong Kong University of Science and Technology and Fudan University - School of Management
Date Posted: October 22, 2000
Working Paper Series
2202 downloads

Incl. Electronic Paper Earnings Management and Capital Market Misallocation
 Dennis J. Chambers
Kennesaw State University
Date Posted: December 13, 1999
Working Paper Series
1436 downloads

Earnings Management and Capital Management by Different Types of Banks Before and After SFAS No. 114
 Fatima Alali
California State University, Fullerton
Date Posted: February 02, 2005
Working Paper Series

Earnings Management and Audit Quality in Europe: Evidence from the Private Client Segment Market
European Accounting Review Vol. 17, No. 3, pp. 447-469
 Brenda Van Tendeloo and Ann Vanstraelen
University of Antwerp- Faculty of Applied Economics and University of Antwerp - Faculty of Applied Economics
Date Posted: December 15, 2005
Last Revised: January 11, 2009
Working Paper Series

Incl. Electronic Paper Earnings Management and Audit Adjustments: An Empirical Study of IBEX 35 Constituents
 Oriol Amat
Universitat Pompeu Fabra - Faculty of Economic and Business Sciences
Date Posted: April 07, 2009
Working Paper Series
138 downloads

Incl. Fee Electronic Paper Earnings Management and Annual General Meetings: The Role of Managerial Entrenchment
Financial Review, Vol. 48, Issue 2, pp. 259-282, 2013
 John Banko , Melissa B. Frye , Weishen Wang and Ann Marie Whyte
University of Florida , University of Central Florida - College of Business Administration , College of Charleston and University of Central Florida
Date Posted: April 05, 2013
Accepted Paper Series

Incl. Electronic Paper Earnings Management and Annual General Meetings: The Role of Managerial Entrenchment
The Financial Review, Forthcoming
 John Banko , Melissa B. Frye , Weishen Wang and Ann Marie Whyte
University of Florida , University of Central Florida - College of Business Administration , College of Charleston and University of Central Florida
Date Posted: August 10, 2012
Accepted Paper Series
47 downloads

Incl. Electronic Paper Earnings Management and Acquiring Firms Preceding Acquisitions in Malaysia
2002 APFA/PACAP/FMA Finance International Conference, Tokyo, Japan
 Rashidah Abdul Rahman and Afidah Abu Bakar
Universiti Teknologi MARA (UiTM) - Bureau of Research and Consultancy (BRC) and Universiti Teknologi MARA (UiTM) - Bureau of Research and Consultancy (BRC)
Date Posted: January 18, 2003
Working Paper Series
561 downloads

Incl. Electronic Paper Earnings Management and Accounting Income Aggregation
 John Jacob and Bjorn N. Jorgensen
University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder
Date Posted: August 16, 2005
Working Paper Series
488 downloads

Incl. Fee Electronic Paper Earnings Management and Abnormal Returns: Evidence from the 1970-1972 Price Control Regulations
Accounting and Finance, Vol. 43, pp. 1-19, 2003
 Robert G. Bowman and Farshid Navissi
University of Auckland - Department of Accounting and Finance and Monash University
Date Posted: March 18, 2003
Accepted Paper Series
17 downloads

Earnings Informativeness and Strategic Disclosure: An Empirical Examination of 'Pro Forma' Earnings
Accounting Review, July 2004
 Barbara A. Lougee and Carol A. Marquardt
University of San Diego - School of Business Administration and CUNY – Baruch College
Date Posted: March 05, 2004
Accepted Paper Series


 

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