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SSRN eLibrary Statistics:

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Abstracts: 489,423
Full Text Papers: 398,298
Authors: 228,729
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  Last 12 months: 		69,626

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To date: 66,741,858
Last 12 months: 11,229,174
Last 30 days: 844,246

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Total References: 8,539,827
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  Footnotes: 		78,859
Total Footnotes: 8,610,864


SSRN eLibrary Search Results
JEL Code: M4
5,336,501 Total downloads
Showing Papers 9,401 - 9,450 of 13,133
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Incl. Electronic Paper Stock Options, Restricted Stock, and Incentives
Richard A. Lambert and David F. Larcker
University of Pennsylvania - Accounting Department and Stanford University - Graduate School of Business
Date Posted: May 03, 2004
Working Paper Series
1620 downloads

Incl. Electronic Paper Earnings Management to Tunnel: Evidence from China's Listed Companies
EFMA 2004 Basel Meetings Paper
 Qiao Liu and Joe Zhou Lu
University of Hong Kong - School of Economics and Finance and University of Hong Kong - School of Business
Date Posted: April 30, 2004
Working Paper Series
1484 downloads

Incl. Electronic Paper Predisclosure Trading Volume and Firm Size: A Test of the Economic Rationale for the Differential Information Hypothesis
 Richard A. Schneible Jr. and Douglas E. Stevens
University at Albany and Florida State University
Date Posted: April 30, 2004
Working Paper Series
177 downloads

Incl. Electronic Paper Initiative, Incentives and Soft Information: How Does Delegation Impact The Role of Bank Relationship Managers?
London Business School, IFA Working Paper No. 404
 Jose Maria Liberti
DePaul University
Date Posted: April 30, 2004
Working Paper Series
434 downloads

Incl. Electronic Paper Enron, Fraud and Securities Reform: An Enron Prosecutor's Perspective
University of Colorado Law Review, December 2004
 John R. Kroger
Lewis & Clark Law School
Date Posted: April 30, 2004
Accepted Paper Series
2507 downloads

Incl. Electronic Paper On International Accounting Valuation
Jing Liu
The Cheung Kong Graduate School of Business
Date Posted: April 30, 2004
Working Paper Series
433 downloads

Incl. Electronic Paper Pay Without Performance: The Unfulfilled Promise of Executive Compensation
Harvard University Press, 2004, UC Berkeley Public Law Research Paper No. 537783
 Lucian A. Bebchuk and Jesse M. Fried
Harvard Law School and Harvard Law School
Date Posted: April 30, 2004
Last Revised: May 05, 2009
Accepted Paper Series
5242 downloads

Incl. Electronic Paper Market and Analyst Reactions to Earnings News: An Efficiency Comparison
 Jing Liu
The Cheung Kong Graduate School of Business
Date Posted: April 29, 2004
Working Paper Series
399 downloads

Aligning Auditor Materiality Choice and the Needs of a Reasonable Person
 Jerry L. Turner
TCU
Date Posted: April 29, 2004
Working Paper Series

The Association of Pre-Audit Engagement Risk with Discretionary Accruals
 David Manry , Theodore J. Mock and Jerry L. Turner
University of New Orleans - College of Business Administration - Department of Accounting , University of Southern California and TCU
Date Posted: April 29, 2004
Working Paper Series

Incl. Electronic Paper A Comparison of Auditor and Client Negotiation Decisions
 Charles Bame-Aldred and Thomas Kida
Washington State University and University of Massachusetts at Amherst
Date Posted: April 29, 2004
Working Paper Series
363 downloads

Incl. Electronic Paper Controllers' Protoscripts and the Shaping of Control
 Ivo De Loo , H. Peter Nederlof and Bernard Verstegen
Nyenrode Business University , Open Universiteit Nederland and Open University of the Netherlands
Date Posted: April 29, 2004
Working Paper Series
179 downloads

Incl. Electronic Paper Sustaining Sustainable Developments: Visionary Imperatives or Feasible Concepts for Management?
Stockholm University Working Paper No. 2003:13
 Hans Rämö
Stockholm University - School of Business
Date Posted: April 26, 2004
Working Paper Series
229 downloads

Financial Reporting System Choice and Disclosure Management
Accounting Review, October 2004
 Phillip Stocken and Robert E. Verrecchia
Dartmouth College - Tuck School of Business and University of Pennsylvania - Accounting Department
Date Posted: April 26, 2004
Accepted Paper Series

Incl. Electronic Paper Neural Networks: Is it Hermeneutic?
 Rama Prasad Kanungo
Aston University - Aston Business School
Date Posted: April 25, 2004
Working Paper Series
231 downloads

Incl. Electronic Paper Goodwill Valuation Effects of the Initial Adoption of SFAS 142
 Changling Chen , Mark J. Kohlbeck and Terry Warfield
University of Waterloo - School of Accounting and Finance , Florida Atlantic University - School of Accounting and University of Wisconsin - Wisconsin School of Business
Date Posted: April 22, 2004
Last Revised: February 09, 2010
Working Paper Series
2259 downloads

Incl. Electronic Paper Bank Loan-Loss Provisioning, Methodology and Application
 Jean Dermine and Cristina Neto de Carvalho
INSEAD - Finance and Catholic University of Portugal (UCP) - Department Economics and Finance
Date Posted: April 21, 2004
Working Paper Series
1240 downloads

Incl. Electronic Paper Strategic Disclosure as an Explanation for Asymmetric Return Volatility
 Jonathan L. Rogers , Catherine M. Schrand and Robert E. Verrecchia
University of Chicago - Booth School of Business , University of Pennsylvania - Accounting Department and University of Pennsylvania - Accounting Department
Date Posted: April 21, 2004
Working Paper Series
645 downloads

Incl. Electronic Paper Completing and Corroborating the Model of Auditor-Client Negotiation about Accounting Issues by Comparing Auditor and Chief Financial Officer Views
 Michael Gibbins , Susan A. McCracken and Steven Salterio
University of Alberta - Department of Accounting, Operations & Information Systems , McMaster University - Michael G. DeGroote School of Business and Queen's University - School of Business
Date Posted: April 20, 2004
Working Paper Series
393 downloads

Incl. Electronic Paper Judgment and Decision Making Accounting Research: A Quest to Improve the Production, Certification, and Use of Accounting Information
 Natalia Kochetova-Kozloski and Steven Salterio
Saint Mary’s University - Sobey School of Business and Queen's University - School of Business
Date Posted: April 20, 2004
Working Paper Series
1231 downloads

Incl. Electronic Paper Stock market anomalies: What can we learn from repurchases and insider trading?
 John E. Core , Wayne R. Guay and Rodrigo S. Verdi
Massachusetts Institute of Technology (MIT) - Sloan School of Management , University of Pennsylvania - Accounting Department and Massachusetts Institute of Technology (MIT)
Date Posted: April 20, 2004
Working Paper Series
2047 downloads

Incl. Electronic Paper Corporate Tax Avoidance and High Powered Incentives
 Mihir A. Desai and Dhammika Dharmapala
Harvard Business School - Finance Unit and University of Illinois College of Law
Date Posted: April 19, 2004
Working Paper Series
1804 downloads

Simultaneous Signaling in IPOs via Management Earnings Forecasts and Retained Ownership: An Empirical Analysis of the Substitution Effect
Journal of Accounting, Auditing, and Finance, Vol. 19, No. 1, pp. 1-28, Winter 2004
 Yue Li and Bruce J. McConomy
University of Toronto - Joseph Rotman School of Management and Wilfrid Laurier University
Date Posted: April 19, 2004
Accepted Paper Series

Incl. Electronic Paper Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board
AFA 2004 San Diego Meetings
 Brian J. Bushee and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: April 19, 2004
Working Paper Series
1742 downloads

Incl. Electronic Paper Is the Value Spread a Useful Predictor of Returns?
Simon Business School Working Paper No. FR 04-11, Ross School of Business Paper No. 1051
 Naiping Liu and Lu Zhang
University of Pennsylvania - Statistics Department and Ohio State University - Fisher College of Business
Date Posted: April 19, 2004
Working Paper Series
375 downloads

Incl. Electronic Paper Law, Religiosity and Earnings Opacity Internationally
 Ahmed Riahi-Belkaoui
University of Illinois at Chicago - Department of Accounting
Date Posted: April 18, 2004
Working Paper Series
120 downloads

Incl. Electronic Paper Proprietary versus Non-Proprietary Disclosures: Evidence from Germany
 Christian Leuz
University of Chicago - Booth School of Business
Date Posted: April 16, 2004
Working Paper Series
1352 downloads

Board Characteristics, Accounting Report Integrity, and the Cost of Debt
Journal of Accounting & Economics, 2004
 Ronald C. Anderson , Sattar Mansi and David M. Reeb
American University - Kogod School of Business , Virginia Polytechnic Institute & State University and National University of Singapore
Date Posted: April 16, 2004
Accepted Paper Series

Incl. Electronic Paper The Realism of Self-Interested Opportunism: An Experimental Investigation of Learning, Fairness, and Ethics
 Jeffrey W. Schatzberg and Douglas E. Stevens
University of Arizona - Department of Accounting and Florida State University
Date Posted: April 15, 2004
Working Paper Series
247 downloads

Incl. Electronic Paper Board Characteristics, Accounting Report Integrity, and the Cost of Debt
Journal of Accounting & Economics (JAE), Vol. 37, No. 3, 2004
 Ronald C. Anderson , Sattar Mansi and David M. Reeb
American University - Kogod School of Business , Virginia Polytechnic Institute & State University and National University of Singapore
Date Posted: April 15, 2004
Last Revised: March 24, 2009
Working Paper Series
1455 downloads

Economic Consequences of SEC Disclosure Regulation: Evidence from the OTC Bulletin Board
Journal of Accounting & Economics, Vol. 39, No. 2, 2005
 Brian J. Bushee and Christian Leuz
University of Pennsylvania - The Wharton School and University of Chicago - Booth School of Business
Date Posted: April 15, 2004
Accepted Paper Series

Earnings Quality in U.K. Private Firms
Journal of Accounting & Economics, Forthcoming
 Ray Ball and Lakshmanan Shivakumar
University of Chicago and London Business School
Date Posted: April 14, 2004
Last Revised: April 26, 2009
Accepted Paper Series

Incl. Electronic Paper Facilitating Auditing's New Early Warning System: Control Disclosure, Auditor Liability and Safe Harbors
Hastings Law Journal, Vol. 55, 2004, Boston College Law School Research Paper No. 35
 Lawrence A. Cunningham
George Washington University Law School
Date Posted: April 14, 2004
Accepted Paper Series
919 downloads

Former Audit Partners and Abnormal Accruals
Accounting Review, October 2004
 Krishnagopal Menon and David D. Williams
Boston University - Department of Accounting and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Date Posted: April 14, 2004
Accepted Paper Series

Analyst Following and Market Liquidity
Contemporary Accounting Research, Vol. 20, No. 3, pp. 551-578, Autumn 2003
 Darren T. Roulstone
Ohio State University (OSU) - Fisher College of Business
Date Posted: April 13, 2004
Accepted Paper Series

Incl. Electronic Paper Going Concern Judgments as a Multiple Constraint Satisfaction Process
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 C. Gustav Lundberg and Brian Nagle
Duquesne University - Department of Information Technology and Duquesne University - Department of Accounting
Date Posted: April 12, 2004
Working Paper Series
251 downloads

Incl. Electronic Paper Alternative Adaptations of Distressed Firms' Resources: The Valuation Roles of Book Value of Equity and Earnings
 Christine E.L. Tan
City University of New York - Baruch College
Date Posted: April 11, 2004
Working Paper Series
845 downloads

Incl. Electronic Paper Hedge Accounting versus no Hedge Accounting for Cash Flow Hedges
 Barbara Pirchegger
University of Magdeburg - Institute of Economics and Business Administration
Date Posted: April 09, 2004
Working Paper Series
1130 downloads

Incl. Electronic Paper Payout Policy Irrelevance and the Dividend Puzzle

 Harry DeAngelo and Linda DeAngelo
University of Southern California - Marshall School of Business - Finance and Business Economics Department and University of Southern California - Marshall School of Business - Finance and Business Economics Department
Date Posted: April 09, 2004
Working Paper Series
2250 downloads

Incl. Fee Electronic Paper Modern Costing Innovations and Legitimation: A Health Care Study
Abacus, Vol. 40, No. 1, pp. 1-20, February 2004
 Michela Arnaboldi and Irvine Lapsley
Politecnico di Milano - Dipartimento di Ingegneria Gestionale and IPSAR,University of Edinburgh Business School
Date Posted: April 07, 2004
Accepted Paper Series
31 downloads

Incl. Electronic Paper Earnings Management: A Methodological Review of the Distribution of Reported Earnings Approach
 David Holland
affiliation not provided to SSRN
Date Posted: April 07, 2004
Working Paper Series
869 downloads

INDEPENDENCE: Clarification of the Profession's Primary Attribute
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Philip Jacoby
American University - Kogod School of Business
Date Posted: April 07, 2004
Working Paper Series

The Impact of Managerial Incentive Compatible Compensation on the Value Relevance of Fair Value Disclosure Policies: Evidence from the Adoption of SFAS 107 by Banks
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 David Mest , Darius Palia and André Perold
Seton Hall University - Stillman School of Business , Rutgers Business School and Harvard Business School - Finance Unit
Date Posted: April 07, 2004
Working Paper Series

The Measurement Gap in Paying for Performance: Actual and Preferred Measures
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Jeffrey Shields and Lourdes F. White
University of Southern Maine - School of Business and University of Baltimore - Merrick School of Business
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper Student Transition - Critical Thinking and the Use of a Review Sheet
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Deborah Smiach Zakrzwski
University of Pittsburgh at Johnstown
Date Posted: April 06, 2004
Working Paper Series
130 downloads

Integrating Accounting Curricula on Academic and Professional Skills Dimensions
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Richard Gifford and Harry Howe
Elizabethtown College and SUNY at Geneseo
Date Posted: April 06, 2004
Working Paper Series

Incl. Electronic Paper Accounting Education: Three Tracks for Non-accounting Majors
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Leslie B. Fletcher and Abbie Gail
Georgia Southern University - School of Accountancy and Georgia Southern University - School of Accountancy
Date Posted: April 06, 2004
Working Paper Series
293 downloads

Incl. Electronic Paper Accountability and the Drift Towards 'Fair Value Measurement'
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 G.A. Swanson
Tennessee Technological University
Date Posted: April 06, 2004
Working Paper Series
827 downloads

Incl. Electronic Paper Sarbanes-Oxley and the Culmination of Internal Control Development: A Study of Reactive Evolution
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Dr. Jan R. Heier , Michael T. Dugan and David L. Sayers
Auburn Montgomery - Department of Accounting and Finance , University of Alabama and Auburn University - Department of Accounting and Finance
Date Posted: April 06, 2004
Working Paper Series
1720 downloads

A Positive Model for Corporate Governance
American Accounting Association 2004 Mid-Atlantic Region Meeting Paper
 Manuel A. Tipgos and Thomas J. Keefe
Indiana University Southeast and Indiana University Southeast
Date Posted: April 06, 2004
Working Paper Series


 

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