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SSRN eLibrary Statistics:

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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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  Footnotes: 		77,812
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SSRN eLibrary Search Results
JEL Code: M4
5,294,678 Total downloads
Showing Papers 9,501 - 9,550 of 13,026
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Incl. Electronic Paper Are Investors Influenced by Pro Forma Emphasis and Reconciliations in Earnings Announcements?
W. Brooke Elliott
University of Illinois at Urbana-Champaign
Date Posted: February 09, 2004
Working Paper Series
481 downloads

Incl. Electronic Paper Extensible Business Reporting Language: The Future of E-Commerce-driven Accounting
International Journal of Business, Vol. 9, No. 1, 2004
 Rashmi Malhotra and Francis Garritt
Saint Joseph's University - Haub School of Business and Massachusetts Association for Healthcare Quality
Date Posted: February 08, 2004
Accepted Paper Series
863 downloads

Incl. Electronic Paper Taking the Oath: Investor Response to SEC Certification
 Paul A. Griffin and David H. Lont
University of California, Davis - Graduate School of Management and University of Otago - Department of Accountancy and Finance
Date Posted: February 07, 2004
Working Paper Series
263 downloads

Incl. Electronic Paper The Importance of Circulating and Presenting Manuscripts: Evidence from the Accounting Literature
Accounting Review, Vol. 80, No. 1, 2005
 Lawrence D. Brown
Temple University
Date Posted: February 07, 2004
Last Revised: February 22, 2008
Working Paper Series
344 downloads

Incl. Electronic Paper Insider Trading and Incentives to Manage Earnings
 Messod Daniel Beneish , Eric Press and Mark E. Vargus
Indiana University Bloomington - Department of Accounting , Temple University - Department of Accounting and University of Texas at Dallas - Department of Accounting & Information Management
Date Posted: February 06, 2004
Working Paper Series
1010 downloads

Incl. Electronic Paper The Impact of the Sec's Regulation of Non-Gaap Disclosures
 Frank Heflin and Charles Hsu
Florida State University - College of Business and Hong Kong University of Science & Technology
Date Posted: February 06, 2004
Last Revised: September 16, 2010
Working Paper Series
740 downloads

Incl. Electronic Paper Firms' Off-Balance Sheet Financing: Evidence from their Book-Tax Reporting Differences
 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: February 06, 2004
Working Paper Series
900 downloads

Incl. Electronic Paper Firms' Capital Allocation Choices, Information Quality, and the Cost of Capital
 Christian Leuz and Robert E. Verrecchia
University of Chicago - Booth School of Business and University of Pennsylvania - Accounting Department
Date Posted: February 06, 2004
Working Paper Series
2112 downloads

Incl. Electronic Paper Legal Regimes, Damage Apportionment Rules, and Auditor Independence - Theory and Experimental Evidence
 Hung-Chao Yu
National Chengchi University
Date Posted: February 05, 2004
Working Paper Series
402 downloads

Incl. Electronic Paper The Voluntary Disclosure of Financial Information on the Internet and the Firm Value Effect in Companies across Latin America
Universidad Navarra Barcelona, 13th International Symposium on Ethics, Business and Society
 Wesley Mendes-Da-Silva and Luiz Alberto de Lira Alves
Getulio Vargas Foundation (FGV) - Finance, Accounting and Controllership Department of Fundação Getulio Vargas (São Paulo, Brazil) and Management Science Department of Universidade Federal de Pernambuco
Date Posted: February 04, 2004
Working Paper Series
1207 downloads

Incl. Electronic Paper Costly Dividend Signaling: The Case of Loss Firms with Negative Cash Flows
MIT Sloan Working Paper No. 4474-04
 Peter R. Joos and George A. Plesko
Morgan Stanley and University of Connecticut School of Business
Date Posted: February 04, 2004
Working Paper Series
744 downloads

JIT Adoption: The Effects of LIFO Reserves and Financial Reporting and Tax Incentives
Contemporary Accounting Research, Forthcoming
 Michael Kinney and William F. Wempe
Texas A&M University (TAMU) - Department of Accounting and Texas Christian University - M.J. Neeley School of Business
Date Posted: February 03, 2004
Accepted Paper Series

Incl. Electronic Paper Heterogeneous Valuation of Accruals and Trading Volume
 Oliver Zhen Li , Hong Xie and Weihong Xu
National University of Singapore , University of Kentucky - Von Allmen School of Accountancy and State University of New York (SUNY) - Accounting & Law
Date Posted: February 03, 2004
Working Paper Series
125 downloads

Incl. Electronic Paper Institutional Investors, Financial Health and Equity Valuation
 Dan S. Dhaliwal , Oliver Zhen Li and Hong Xie
University of Arizona - Department of Accounting , National University of Singapore and University of Kentucky - Von Allmen School of Accountancy
Date Posted: February 03, 2004
Working Paper Series
249 downloads

Incl. Electronic Paper Is There a Next Stage in Case Research for Management Accounting?
 Bernard Verstegen
Open University of the Netherlands
Date Posted: February 02, 2004
Working Paper Series
510 downloads

Incl. Electronic Paper Private Information, Earnings Manipulations, and Executive Stock Option Exercises
 Eli Bartov and Partha Mohanram
New York University and University of Toronto - Accounting
Date Posted: February 02, 2004
Working Paper Series
1078 downloads

Incl. Electronic Paper Management Control for Market Transactions: The Relation Between Transaction Characteristics, Incomplete Contract Design and Subsequent Performance
Management Science, Vol. 51, No.12, December 2005
 Shannon W. Anderson and Henri C. Dekker
University of California, Davis and VU University Amsterdam - Department of Accounting
Date Posted: January 31, 2004
Accepted Paper Series
729 downloads

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

Discretion and Bias in Performance Evaluation: The Impact of Diversity and Subjectivity
Accounting, Organizations and Society, Vol. 30, pp. 67-80, 2005
 Frank Moers
Maastricht University School of Business and Economics
Date Posted: January 31, 2004
Accepted Paper Series

Incl. Electronic Paper Proper Determination of the Growth Rate for Growing Perpetuities: The Growth Rate for the Terminal Value
 Ignacio Velez-Pareja
Master Consultores
Date Posted: January 31, 2004
Working Paper Series
877 downloads

Institutional Investors and the Information Content of Earnings Announcements: The Case of Poland
 Amir Tavakkol and Piotr Korczak
Kansas State University - College of Business Administration and University of Bristol - Department of Finance and Accounting
Date Posted: January 30, 2004
Working Paper Series

Incl. Electronic Paper Managerial Ownership and Informativeness of Accounting Numbers in a European Emerging Market
 Adriana Korczak
European University Viadrina Frankfurt (Oder) - Department of Economics
Date Posted: January 29, 2004
Working Paper Series
125 downloads

Incl. Electronic Paper Managerial Performance Evaluation with Residual Income - Limited Investment Budget and NPV-Maximization
 Alwine Mohnen
TUM School of Management
Date Posted: January 28, 2004
Working Paper Series
540 downloads

Incl. Electronic Paper Why Do Managers Fail to Meet Their Own Forecasts?
14th Annual Conference on Financial Economics and Accounting (FEA)
 Shuping Chen
University of Texas at Austin - Red McCombs School of Business
Date Posted: January 27, 2004
Working Paper Series
799 downloads

Incl. Electronic Paper The Governance Role of Institutional Investors and Outsider Directors on the Properties of Management Earnings Forecasts
14th Annual Conference on Financial Economics and Accounting (FEA)
 Bipin B. Ajinkya , Sanjeev Bhojraj and Partha Sengupta
University of Florida - Fisher School of Accounting , Cornell University - Samuel Curtis Johnson Graduate School of Management and Government of the United States of America - Office of the Comptroller of the Currency (OCC)
Date Posted: January 27, 2004
Working Paper Series
703 downloads

Incl. Electronic Paper Corporate Survival and Managerial Experiences During the Great Depression
AFA 2005 Philadelphia Meetings
 John R. Graham and Krishnamoorthy Narasimhan
Duke University - Fuqua School of Business and PIMCO
Date Posted: January 26, 2004
Working Paper Series
733 downloads

Private Equity Involvement and Earnings Quality
Journal of Business Finance and Accounting, Vol. 36, No. 5-6, pp. 587-615, 2009
 Christof Beuselinck , Marc Deloof and Sophie Manigart
Catholic University of Lille - Institut d'Économie Scientifique et de Gestion (IESEG) , University of Antwerp and Vlerick Leuven Gent Management School
Date Posted: January 26, 2004
Last Revised: January 10, 2011
Accepted Paper Series

Capturing the Value Premium in the United Kingdom
Financial Analysts Journal, Vol. 59, No. 6, pp. 35-45, November/December 2003
 Elroy Dimson , Stefan Nagel and Garrett Quigley
London Business School , Stanford Graduate School of Business and Dimensional Fund Advisors Ltd
Date Posted: January 25, 2004
Last Revised: October 07, 2011
Accepted Paper Series

Incl. Electronic Paper Foreign Exchange Sensitivity-Analysis Disclosures and Market-Based Risk Measures
 Visarut Sribunnak and M.H. Franco Wong
Chulalongkorn University and INSEAD
Date Posted: January 22, 2004
Working Paper Series
730 downloads

Toward a Framework of Expertise Factors in Auditing
Egyptian Journal of Commercial Studies, Forthcoming
 Mohamed M. El-Dyasty
Mansoura University
Date Posted: January 22, 2004
Accepted Paper Series

The Enron-Andersen Debacle: Do Equity Markets React to Auditor Reputation?
Finance Letters, Forthcoming
 Mindy Morel and Jeffrey L. Callen
University of Toronto - Joseph L. Rotman School of Management and University of Toronto - Rotman School of Management
Date Posted: January 22, 2004
Accepted Paper Series

Accounting for Intangibles: A Literature Review
Journal of Accounting Literature, Vol. 19, pp. 102-130
 Leandro Canibano , Manuel Garcia-Ayuso and Paloma Sánchez
Autonomous University of Barcelona , University of Seville and Independent University of Madrid
Date Posted: January 21, 2004
Accepted Paper Series

Incl. Electronic Paper The Effect of Accounting Restatements on Earnings Revisions and the Estimated Cost of Capital

 Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: January 21, 2004
Working Paper Series
1304 downloads

Incl. Electronic Paper The Influence of Independent and Effective Audit Committees on Earnings Quality
 Daniel M. Bryan , Carol Liu and Samuel L. Tiras
State University of New York (SUNY) - Accounting & Law , Louisiana State University and Louisiana State University
Date Posted: January 21, 2004
Working Paper Series
2075 downloads

Incl. Electronic Paper Executive Pay, Earnings Manipulation and Shareholder Litigation
AFA 2005 Philadelphia Meetings
 Ailsa Röell and Lin Peng
Columbia University, School of International and Public Affairs and Baruch College/CUNY - Zicklin School of Business
Date Posted: January 20, 2004
Working Paper Series
1371 downloads

Incl. Electronic Paper Choice and Change of Measures in Performance Measurement Models
 Frank H. Selto and Mary A. Malina
University of Colorado at Boulder - Department of Accounting and University of Colorado at Denver - Business School
Date Posted: January 20, 2004
Working Paper Series
1688 downloads

Incl. Electronic Paper Causality in Performance Measurement Model
 Mary A. Malina and Frank H. Selto
University of Colorado at Denver - Business School and University of Colorado at Boulder - Department of Accounting
Date Posted: January 20, 2004
Last Revised: August 31, 2009
Working Paper Series
1689 downloads

Incl. Electronic Paper Trends and Determinants of Market Liquidity in the Pre- and Post-Sarbanes-Oxley Act Periods
14th Annual Conference on Financial Economics and Accounting (FEA)
 Jang-Chul Kim , Pankaj K. Jain and Zabihollah Rezaee
Northern Kentucky University - Haile/US Bank College of Business , University of Memphis - Fogelman College of Business and Economics and University of Memphis - School of Accountancy
Date Posted: January 20, 2004
Working Paper Series
1580 downloads

Incl. Electronic Paper Accounting Discretion, Corporate Governance and Firm Performance
14th Annual Conference on Financial Economics and Accounting (FEA); EFA 2003 Annual Conference Paper No. 127
 Robert M. Bowen , Shivaram Rajgopal and Mohan Venkatachalam
University of San Diego - School of Business , Emory University - Goizueta Business School and Duke University - Fuqua School of Business
Date Posted: January 20, 2004
Working Paper Series
5619 downloads

Incl. Electronic Paper A Temporal Analysis of Quarterly Earnings Thresholds: Propensities and Valuation Consequences
Accounting Review, Vol. 80, No. 2, 2005
 Lawrence D. Brown and Marcus L. Caylor
Temple University and Kennesaw State University
Date Posted: January 20, 2004
Last Revised: June 15, 2008
Accepted Paper Series
1310 downloads

Incl. Electronic Paper An Alternative Interpretation of the Discontinuity in Earnings Distributions
 William H. Beaver , Maureen F. McNichols and Karen K. Nelson
Stanford University , Stanford University and Rice University - Jones Graduate School of Business
Date Posted: January 20, 2004
Working Paper Series
1452 downloads

Incl. Electronic Paper Do Analyst Earnings Forecasts Allow for Accounting Conservatism?
14th Annual Conference on Financial Economics and Accounting (FEA)
 Jinhan Pae and Daniel B. Thornton
Korea University Business School and Queen's University
Date Posted: January 20, 2004
Working Paper Series
844 downloads

Incl. Electronic Paper Disclosure to a Credulous Audience: The Role of Limited Attention
14th Annual Conference on Financial Economics and Accounting (FEA); Dice Center Working Paper No. 2002-3
 David A. Hirshleifer , Sonya S. Lim and Siew Hong Teoh
University of California, Irvine - Paul Merage School of Business , DePaul University - Department of Finance and University of California - Paul Merage School of Business
Date Posted: January 19, 2004
Working Paper Series
384 downloads

Incl. Electronic Paper Revenue Investment, Accounting Conservatism and the Valuation of Loss Making Firms
14th Annual Conference on Financial Economics and Accounting (FEA)
 John McCallig
University College Dublin (UCD) - Michael Smurfit Graduate School of Business
Date Posted: January 19, 2004
Working Paper Series
627 downloads

Incl. Electronic Paper Diversification and the Accounting for New Projects On or Off the Balance Sheet
14th Annual Conference on Financial Economics and Accounting (FEA)
 Shiva Sivaramakrishnan and Lynda Thoman
Texas A&M University (TAMU) - Department of Accounting and Purdue University
Date Posted: January 19, 2004
Working Paper Series
274 downloads

Incl. Electronic Paper Disclosure of Fees Paid to Auditors and the Market Valuation of Earnings Surprises
 Jere R. Francis and Bin Ke
University of Missouri at Columbia and Nanyang Technological University
Date Posted: January 19, 2004
Working Paper Series
797 downloads

Incl. Electronic Paper The Post-Earnings-Announcement Drift and Liquidity Risk
 Gil Sadka and Ronnie Sadka
Columbia Business School - Accounting, Business Law & Taxation and Boston College - Carroll School of Management
Date Posted: January 19, 2004
Working Paper Series
730 downloads

Incl. Electronic Paper Paradoxes of Management and Control in a New Economy Firm
MANAGEMENT ACCOUNTING IN THE DIGITAL ECONOMY, Alnoor Bhimani, ed., Oxford University Press, November 2003
 Kari Lukka and Markus Granlund
Turku School of Economics - Department of Accounting and Finance and Turku School of Economics
Date Posted: January 18, 2004
Accepted Paper Series
435 downloads

An Examination of Long-Lived Asset Impairments
Accounting Review, Forthcoming
 Edward J. Riedl
Boston University - School of Management
Date Posted: January 18, 2004
Accepted Paper Series

Incl. Electronic Paper Discretionary Disclosures Over Time
14th Annual Conference on Financial Economics and Accounting (FEA)
 Thomas F. Cosimano , Bjorn N. Jorgensen and Ramachandran Ramanan
University of Notre Dame - Department of Finance , University of Colorado at Boulder and University of Notre Dame - Department of Accountancy
Date Posted: January 17, 2004
Working Paper Series
246 downloads


 

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