Social Science Research Network
QuickSearch SSRN eLibrary

Search Within Results


Feedback to SSRN (Beta)

SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 489,519
Full Text Papers: 398,394
Authors: 228,766
Papers Received in
  Last 12 months: 		69,683

Paper Downloads:
To date: 66,757,919
Last 12 months: 11,228,952
Last 30 days: 844,040

CiteReader:  What's this?
Papers with
  Resolved
  References: 		239,806
Total References: 8,539,827
Papers with Cites: 230,167
Total Citation
  Links: 		5,733,423
Papers with
  Resolved
  Footnotes: 		78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M4
5,336,966 Total downloads
Showing Papers 881 - 930 of 13,135
Sort By
1 2 3 4 ... Last | Next >


Incl. Electronic Paper Incentives for Tax Planning and Avoidance: Evidence from the Field
MIT Sloan Research Paper No. 4990-12
John R. Graham , Michelle Hanlon , Terry J. Shevlin and Nemit Shroff
Duke University - Fuqua School of Business , Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of California-Irvine and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Date Posted: September 19, 2012
Last Revised: April 21, 2013
Working Paper Series
494 downloads

Data Snooping and the Global Accrual Anomaly
Applied Financial Economics, Vol. 22, No. 7, 2012
 Harald Lohre and Markus Leippold
Deka Investment GmbH and University of Zurich - Department of Banking and Finance
Date Posted: September 18, 2012
Accepted Paper Series

Decision-Usefulness of Ideal Cost and Ideal Value Accounting for Valuation and Stewardship
Zeitschrift für Betriebswirtschaft (2012), Special Edition Vol 5, p. 161-181,
 Dirk Hachmeister , Niklas Lampenius and Martin Staehle
University of Hohenheim , University of Hohenheim and University of Bern - Faculty of Economics and Social Sciences
Date Posted: September 18, 2012
Last Revised: October 02, 2012
Accepted Paper Series

International Price and Earnings Momentum
European Journal of Finance, Vol. 18, No. 5-6, 2012, pp. 535-573
 Harald Lohre and Markus Leippold
Deka Investment GmbH and University of Zurich - Department of Banking and Finance
Date Posted: September 18, 2012
Accepted Paper Series

Political Costs and the Fate of the FASB Proposal to Recognize the Costs of Employee Stock Options
Journal of Financial Statement Analysis, Vol. 3, pp. 67-79, Winter 1998
 D. Scott Lee , Donald R. Fraser , Joseph Reising and Wanda Wallace
University of Nevada, Las Vegas - Lee Business School , Texas A&M University (TAMU) - Department of Finance , affiliation not provided to SSRN and College of William and Mary - Mason School of Business
Date Posted: September 18, 2012
Accepted Paper Series

Incl. Electronic Paper Risk Premia in Multi-National Enterprises
ICER Working Paper No. 8/2012
 Stefan Lutz
University of Manchester - School of Economic Studies
Date Posted: September 18, 2012
Working Paper Series
11 downloads

Incl. Electronic Paper The Effects of Accounting Restatements on Firm Growth
Journal of Accounting and Public Policy, Forthcoming
 Susan Albring , Shawn X. Huang , Raynolde Pereira and Xiaolu Xu
Syracuse University - Joseph I. Lubin School of Accounting , University of Arkansas , University of Missouri at Columbia - School of Accountancy and Syracuse University - Joseph I. Lubin School of Accounting
Date Posted: September 18, 2012
Accepted Paper Series
265 downloads

Incl. Electronic Paper A New Measure of Equity Duration: The Duration-Based Explanation of the Value Premium Revisited
 David Schröder and Florian Esterer
University of London - Birkbeck College and MainFirst Schweiz AG
Date Posted: September 17, 2012
Last Revised: May 18, 2013
Working Paper Series
69 downloads

Incl. Electronic Paper Information Asymmetry and Financing Decisions Around the World
 Patricia L. Naranjo , Daniel Saavedra and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Date Posted: September 17, 2012
Last Revised: November 06, 2012
Working Paper Series
310 downloads

Incl. Electronic Paper The Impact of Executive Pay on the Disclosure of Alternative Earnings Per Share Figures
 Colette Grey , Konstantinos Stathopoulos and Martin Walker
University of Limerick - Kemmy Business School , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: September 17, 2012
Working Paper Series
102 downloads

Incl. Electronic Paper White Collar Incentives
 Kyonghee Kim , Bok Baik , John Harry Evans III and Yoshio Yanadori
University of Missouri at Columbia , Seoul National University , University of Pittsburgh - Katz Graduate School of Business and University of South Australia
Date Posted: September 17, 2012
Last Revised: October 03, 2012
Working Paper Series
29 downloads

Incl. Electronic Paper Acquisition, Earnings Management and Firm’s Performance: Evidence from Malaysia
Journal of Business Studies Quarterly, 2012, Vol. 4, No. 1, pp. 91-110
 Aref Mahdavi Ardekani , Nejat Younesi and Mohammad Hashemijoo
Multimedia University , Multimedia University and Multimedia University
Date Posted: September 16, 2012
Accepted Paper Series
121 downloads

Do Analysts Sacrifice Forecast Accuracy for Informativeness?
Management Science, Forthcoming
 Henock Louis , Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business , Pennsylvania State University - Department of Accounting and London Business School
Date Posted: September 16, 2012
Accepted Paper Series

Incl. Electronic Paper The Decision to Assure and Assurance Provider Choice: Evidence from the GHG Assurance Market
UNSW Australian School of Business Research Paper No. 2012 ACCT 10
 Shan Zhou , Wendy Green and Roger Simnett
University of New South Wales (UNSW) - School of Accounting , University of New South Wales (UNSW) - School of Accounting and University of New South Wales (UNSW) - School of Accounting
Date Posted: September 16, 2012
Working Paper Series
51 downloads

Incl. Electronic Paper The Risk Premium for Minority Banks Altruistic Portfolios in Underserved Communities
Date Posted: September 16, 2012
Last Revised: October 05, 2012
Working Paper Series
29 downloads

The Effect of the Timing and Direction of Capital Gain Tax Changes on Investment in Risky Assets
Accounting Review, Forthcoming
 Diana Falsetta , Tim Rupert and Arnold Wright
University of Miami - Department of Accounting , Northeastern University and Northeastern University - Accounting Group
Date Posted: September 14, 2012
Accepted Paper Series

Incl. Electronic Paper Target’s Earnings Quality and Bidders’ Takeover Decisions
Review of Accounting Studies, Forthcoming
 Kartik Raman , Lakshmanan Shivakumar and Ane Tamayo
Bentley University , London Business School and London School of Economics & Political Science (LSE)
Date Posted: September 14, 2012
Accepted Paper Series
199 downloads

Incl. Electronic Paper Tax Planning and Financial Expertise in the Audit Committee
 John R. Robinson , Yanfeng Xue and May H. Zhang
University of Texas at Austin , George Washington University - Department of Accountancy and Fordham University - Graduate School of Business Administration
Date Posted: September 14, 2012
Working Paper Series
158 downloads

Incl. Electronic Paper The Post Earnings Announcement Drift and Option Traders
 Suresh Govindaraj , Sangsang Liu and Joshua Livnat
Rutgers University - Rutgers Business School - Newark and New Brunswick , Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick and New York University
Date Posted: September 14, 2012
Last Revised: January 16, 2013
Working Paper Series
118 downloads

Incl. Electronic Paper The Relationship between the Use of Accounting Measures in Debt and Incentive Contracts
 Adrienne Rhodes
Pennsylvania State University
Date Posted: September 14, 2012
Last Revised: November 15, 2012
Working Paper Series
58 downloads

Incl. Electronic Paper Client Importance and Auditor Independence: The Effect of Asian Financial Crisis
Australian Accounting Review, Forthcoming
 Gaoguang (Stephen) Zhou and Xindong (Kevin) Zhu
Hong Kong Polytechnic University - School of Accounting and Finance and City University of Hong Kong
Date Posted: September 13, 2012
Last Revised: September 16, 2012
Accepted Paper Series
102 downloads

Incl. Electronic Paper Do Industry Specialist Auditors Improve Investment Efficiency?
 Gil S. Bae and Seung Uk Choi
Korea University - Department of Accounting and Korea University - Department of Accounting
Date Posted: September 13, 2012
Working Paper Series
117 downloads

Enabling Control and the Problem of Incomplete Performance Indicators
Accounting, Organizations and Society, Forthcoming
 Silvia Jordan and Martin Messner
University of Innsbruck and University of Innsbruck
Date Posted: September 13, 2012
Accepted Paper Series

Indicators of Audit Fees and Fraud Classification: Impact of SOX
Managerial Auditing Journal, Vol. 27, No. 5, 2012
 Mary Jane Lenard , Karin A. Petruska , Pervaiz Alam and Bing Yu
Meredith College , Youngstown State University , Kent State University and Meredith College
Date Posted: September 13, 2012
Accepted Paper Series

Investors’ Reliance on Analysts’ Stock Recommendations and Mitigating Mechanisms for Potential Overreliance
Contemporary Accounting Research, Vol. 29, No. 3, 2012
 Khim Kelly , Bernardine M. Low , Hun-Tong Tan and Seet-Koh Tan
University of Waterloo - School of Accounting and Finance , Nanyang Technological University (NTU) , Nanyang Technological University (NTU) - Division of Accounting and Nanyang Technological University (NTU) - Division of Accounting
Date Posted: September 13, 2012
Accepted Paper Series

Incl. Electronic Paper Bank Executive Overconfidence and Delayed Expected Loss Recognition
 Dirk E. Black and John Gallemore
Duke University - Fuqua School of Business and University of North Carolina Kenan-Flagler Business School
Date Posted: September 12, 2012
Working Paper Series
169 downloads

Incl. Electronic Paper Come on Over: Analyst/Investor Days as a Disclosure Medium
 Marcus Kirk and Stanimir Markov
University of Florida - Fisher School of Accounting and University of Texas at Dallas - Naveen Jindal School of Management
Date Posted: September 12, 2012
Last Revised: February 26, 2013
Working Paper Series
86 downloads

Norm-Based Behavior and Corporate Malpractice
Journal of Economic Issues, 2007, Vol. 41, No. 1, pp. 221-241
 Miguel A. Duran
University of Malaga - Dpto. Teoria e Historia Economica
Date Posted: September 12, 2012
Working Paper Series

Revenue Recognition, Earnings Management, and Earnings Informativeness in the Semiconductor Industry
Accounting Horizons, Vol 27, No. 1, pp. 91-112, March 2013.
 Stephanie J. Rasmussen
University of Texas at Arlington
Date Posted: September 12, 2012
Last Revised: March 15, 2013
Accepted Paper Series

Incl. Electronic Paper When Firms Talk, Do Investors Listen? The Role of Trust in Stock Market Reactions to Corporate Earnings Announcements
Journal of Financial Economics (JFE), Forthcoming
 Mikhail Pevzner , Fei Xie and Xiangang Xin
University of Baltimore - Merrick School of Business , Clemson University and Chinese University of Hong Kong (CUHK)
Date Posted: September 12, 2012
Last Revised: January 25, 2013
Accepted Paper Series
223 downloads

Incl. Electronic Paper A Modified Dechow and Dichev (2002) Model with Cash Flow Forecasts
 Linna Shi and Nan Zhou
State University of New York at Binghamton - School of Management and State University of New York at Binghamton - School of Management
Date Posted: September 11, 2012
Last Revised: May 24, 2013
Working Paper Series
179 downloads

Incl. Electronic Paper Conservative Reporting and Investors’ Divergence of Opinion
 Carlo D'Augusta , Sasson Bar-Yosef and Annalisa Prencipe
Bocconi University, Department of Accounting , Bocconi University - Department of Accounting and Bocconi University - Department of Accounting
Date Posted: September 11, 2012
Working Paper Series
81 downloads

Incl. Electronic Paper Accountability and Performance Measurement: A Stakeholder Perspective
Journal of CENTRUM Cathedra: The Business and Economics Research Journal, Vol. 5, Issue 2, pp. 243-258, 2012
 Julie Harrison , Paul Rouse and Charl J. de Villiers
The University of Auckland Business School , University of Auckland - Faculty of Business & Economics and University of Waikato
Date Posted: September 10, 2012
Last Revised: October 31, 2012
Accepted Paper Series
89 downloads

Incl. Electronic Paper Are Juries More Likely to Second-Guess Auditor Judgment under Imprecise Accounting Standards?
 Kathryn Kadous and Molly Mercer
Emory University - Goizueta Business School and DePaul University
Date Posted: September 10, 2012
Working Paper Series
90 downloads

Incl. Electronic Paper Loosely Coupled Results Control in Dutch Municipalities
Forthcoming in Financial Accountability & Management
Hugo van Hengel , Tjerk Budding and Tom Groot
VU University Amsterdam - Amsterdam Research Center in Accounting , VU University Amsterdam - Amsterdam Research Center in Accounting and VU University Amsterdam - Amsterdam Research Center in Accounting
Date Posted: September 10, 2012
Last Revised: September 26, 2012
Accepted Paper Series
16 downloads

Incl. Electronic Paper Narcissism is a Bad Sign: CEO Signature Size, Investment, and Performance
UNC Kenan-Flagler Research Paper No. 2013-1
 Charles Ham , Nicholas Seybert and Sean Wang
University of Maryland - Department of Accounting & Information Assurance , University of Maryland - Department of Accounting & Information Assurance and University of North Carolina - Kenan-Flagler Business School
Date Posted: September 10, 2012
Last Revised: March 25, 2013
Working Paper Series
1124 downloads

Incl. Electronic Paper The Spillover Effect of Chinese Reverse Merger Frauds: Chinese or Reverse Merger?
 Masako N. Darrough , Rong Huang and Sha Zhao
City University of New York - Baruch College - Stan Ross Department of Accountancy , City University of New York - Baruch College - Stan Ross Department of Accountancy and City University of New York - Baruch College - Stan Ross Department of Accountancy
Date Posted: September 10, 2012
Working Paper Series
379 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. Fee Electronic Paper Audit Quality and Information Asymmetry between Traders
Accounting & Finance, Vol. 52, Issue 3, pp. 743-765, 2012
 Greg Clinch , Donald J. Stokes and Tingting Zhu
University of Melbourne - Department of Accounting , Monash University and East China Normal University (ECNU)
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Evidence of Assurance Enhancing the Quality of Voluntary Environmental Disclosures: An Empirical Analysis
Accounting & Finance, Vol. 52, Issue 3, pp. 903-939, 2012
 Robyn Moroney , Carolyn A. Windsor and Yong Ting Aw
Monash University , affiliation not provided to SSRN and affiliation not provided to SSRN
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Fee Electronic Paper Intangible Assets, IFRS and Analysts’ Earnings Forecasts
Accounting & Finance, Vol. 52, Issue 3, pp. 691-721, 2012
 Keryn Chalmers , Greg Clinch , Jayne M. Godfrey and Zi Wei
Monash University - Department of Accounting and Finance , University of Melbourne - Department of Accounting , Monash University - Department of Accounting and Finance and affiliation not provided to SSRN
Date Posted: September 09, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper International Equity Valuation: The Relative Importance of Country and Industry Factors Versus Company‐Specific Financial Reporting Information
Accounting & Finance, Vol. 52, Issue 3, pp. 767-814, 2012
 George Foster , Ron Kasznik and Baljit Sidhu
Stanford Graduate School of Business , Stanford Graduate School of Business and University of New South Wales - Australian School of Business
Date Posted: September 09, 2012
Accepted Paper Series
1 downloads

Incl. Fee Electronic Paper Valuation Effects of Investor Relations Investments
Accounting & Finance, Vol. 52, Issue 3, pp. 941-970, 2012
 Adamos Vlittis and Melita Charitou
University of Florida - Fisher School of Accounting and University of Nicosia
Date Posted: September 09, 2012
Accepted Paper Series

Incl. Electronic Paper Bid-Ask Spreads around Earnings Announcements: Evidence from the NASDAQ National Market System
 Douglas J. Skinner
The University of Chicago - Booth School of Business
Date Posted: September 08, 2012
Working Paper Series
18 downloads

Conservatism, SEC Investigation, and Fraud
Journal of Accounting and Public Policy, Vol. 31, No. 4, 2012
 Pervaiz Alam and Karin A. Petruska
Kent State University and Youngstown State University
Date Posted: September 08, 2012
Accepted Paper Series

Office Size of Big 4 Auditors and Client Restatements
Contemporary Accounting Research, Forthcoming
 Jere R. Francis , Paul N. Michas and Michael D. Yu
University of Missouri at Columbia , University of Arizona - Eller College of Management and Washington State University - Department of Accounting
Date Posted: September 08, 2012
Last Revised: September 09, 2012
Accepted Paper Series

Incl. Electronic Paper Signaling Through Corporate Accountability Reporting
UCD & CalPERS Sustainability & Finance Symposium 2013
 Thomas Z. Lys , James P. Naughton and Clare Wang
Northwestern University - Kellogg School of Management , Northwestern University - Kellogg School of Management and Northwestern University - Kellogg School of Management
Date Posted: September 07, 2012
Last Revised: February 25, 2013
Working Paper Series
307 downloads

Incl. Electronic Paper Errors in Audited Financial Statements and Restatement – Evidence from Brazil
 Joshua Onome Imoniana , Luiz C. J. Perera and Fabiano Guasti Lima
Presbyterian University Mackenzie - Graduate School of Accounting , Mackenzie Presbyterian University and affiliation not provided to SSRN
Date Posted: September 07, 2012
Working Paper Series
183 downloads

Incl. Electronic Paper Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing is Enough?
Accounting Review, Forthcoming
 Trevor R. Stewart and William R. Kinney, Jr.
Rutgers, The State University of New Jersey and University of Texas at Austin - Department of Accounting
Date Posted: September 07, 2012
Accepted Paper Series
230 downloads

Incl. Electronic Paper CEO Contractual Protection and Managerial Short-Termism
 Xia Chen , Qiang Cheng , Alvis K. Lo and Xin Wang
Singapore Management University , Singapore Management University , Boston College and University of Hong Kong - School of Business
Date Posted: September 06, 2012
Working Paper Series
88 downloads


 

1 2 3 4 ... Last | Next >


 

© 2013 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright
This page was processed by apollo5 in 4.344 seconds