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SSRN eLibrary Statistics:

Papers & Authors:
Abstracts: 484,096
Full Text Papers: 393,496
Authors: 226,618
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  Last 12 months:
68,898

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To date: 65,871,789
Last 12 months: 11,172,344
Last 30 days: 1,065,092

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238,027
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5,708,794
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  Footnotes:
77,375
Total Footnotes: 8,499,290


SSRN eLibrary Search Results
JEL Code: M4
5,288,426 Total downloads
Showing Papers 961 - 1,010 of 13,017
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Incl. Electronic Paper Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
Fisher College of Business Working Paper No. 2012-03-12, Charles A. Dice Center Working Paper No. 2012-12
Craig B. Merrill , Taylor Nadauld , Rene M. Stulz and Shane M. Sherlund
Brigham Young University - J. Willard and Alice S. Marriott School of Management , Brigham Young University , Ohio State University (OSU) - Department of Finance and Federal Reserve Board of Governors
Date Posted: July 24, 2012
Last Revised: February 10, 2013
Working Paper Series
188 downloads

Incl. Electronic Paper The Impact of the Spanish Financial Act (44|2002) on Audit Quality
Revista Española de Financiación y Contabilidad (REFC)/ Spanish Journal of Finance and Accounting, Forthcoming,
Elena de las Heras , Leandro Canibano and Jose Moreira
Universidad Autónoma de Madrid , Universidad Autonoma de Madrid and affiliation not provided to SSRN
Date Posted: July 24, 2012
Last Revised: July 25, 2012
Accepted Paper Series
59 downloads

Incl. Electronic Paper Evidence on the Role of Bank Financing in Borrowers' Disclosure
Rahul Vashishtha
Duke University
Date Posted: July 23, 2012
Working Paper Series
80 downloads

Incl. Electronic Paper Investors, Investment Funds and New French Law: The Clouded Crystal Ball – Is There Really More Power to Promote CSR?
Ivan Tchotourian
University of Nantes - Faculty of Law and Political Science
Date Posted: July 23, 2012
Working Paper Series
50 downloads

Incl. Electronic Paper Multinational Banks Operating in Hyperinflationary Economies
Brian Phiri Kampanje
Blantyre International University
Date Posted: July 23, 2012
Working Paper Series
40 downloads

Incl. Electronic Paper Tax Internal Control Quality: The Role of Auditor-Provided Tax Services
Lisa De Simone , Matthew Ege and Bridget Stomberg
University of Texas at Austin - Department of Accounting , University of Texas and University of Texas at Austin
Date Posted: July 23, 2012
Last Revised: March 25, 2013
Working Paper Series
143 downloads

Incl. Electronic Paper How to Measure Country Level Financial Reporting Quality?
Qingliang Tang , Huifa Chen and Zhijun Lin
University of Western Sydney , Shanghai Maritime University and Hong Kong Baptist University
Date Posted: July 22, 2012
Working Paper Series
153 downloads

Incl. Electronic Paper Interaction between Accounting Standards and Monetary Policy: The Effect of SFAS 115
Anthony Meder
State University of New York at Binghamton - School of Management
Date Posted: July 22, 2012
Working Paper Series
33 downloads

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions
Accounting Review, Forthcoming
Emre Kilic , Gerald J. Lobo , Tharindra Ranasinghe and Shiva Sivaramakrishnan
University of Houston - C. T. Bauer College of Business , University of Houston - C.T. Bauer College of Business , Singapore Management University - School of Accountancy and Texas A&M University (TAMU) - Department of Accounting
Date Posted: July 21, 2012
Accepted Paper Series

Incl. Electronic Paper Managing the Balance Sheet with Operating Leases
Kimberly Rodgers Cornaggia , Laurel Franzen and Timothy T. Simin
American University - Kogod School of Business , Loyola Marymount University and Pennsylvania State University
Date Posted: July 21, 2012
Last Revised: August 15, 2012
Working Paper Series
181 downloads

An Experimental Examination of U.S. Individual Donors’ Information Needs and Use
Financial Accountability & Management, Forthcoming
Evelyn McDowell , Wei Li and Pamela C. Smith
Rider University , Kent State University and University of Texas at San Antonio - Department of Accounting
Date Posted: July 20, 2012
Accepted Paper Series

Incl. Electronic Paper Fair Value Disclosure of the Publicly Traded Venture Capital Industry
Keren Bar-Hava and Chana Esther Hertz
Hebrew University of Jerusalem - Jerusalem School of Business Administration and affiliation not provided to SSRN
Date Posted: July 20, 2012
Working Paper Series
67 downloads

Incl. Electronic Paper The Value of Accounting
ERIM Report Series Reference No. EIA-2011-048-F&A
Erik Peek
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: July 19, 2012
Working Paper Series
100 downloads

Incl. Electronic Paper Database Challenges in Financial Misconduct Research
Georgetown McDonough School of Business Research Paper No. 2012-15
Jonathan M. Karpoff , Allison Koester , D. Scott Lee and Gerald S. Martin
University of Washington - Michael G. Foster School of Business , Georgetown University , University of Nevada, Las Vegas - Lee Business School and American University - Kogod School of Business
Date Posted: July 19, 2012
Last Revised: March 05, 2013
Working Paper Series
376 downloads

Incl. Electronic Paper A Theory of Voluntary Disclosure and Cost of Capital
Review of Accounting Studies, Forthcoming
Edwige Cheynel
Columbia Business School - Accounting, Business Law & Taxation
Date Posted: July 19, 2012
Last Revised: September 05, 2012
Accepted Paper Series
159 downloads

Incl. Electronic Paper An Examination of Inventory Costing Convergence under Generally Accepted Accounting Principles and International Financial Reporting Standards
Journal of International Business Research, 2012, Forthcoming
Casey Reineking , Don H. Chamberlain , Holly R. Rudolph and Murphy Smith
Murray State University , Murray State University - College of Business , Murray State University - College of Business and Murray State University - College of Business
Date Posted: July 19, 2012
Accepted Paper Series
198 downloads

Incl. Electronic Paper FIN Around the World: The Contribution of Financing Activity to Profitability
Harvard Business School Accounting & Management Unit Working Paper No. 2113557
Russell J. Lundholm , George Serafeim and Gwen Yu
University of British Columbia - Sauder School of Business , Harvard University - Harvard Business School and Harvard Business School
Date Posted: July 19, 2012
Last Revised: September 18, 2012
Working Paper Series
204 downloads

Incl. Electronic Paper Measuring the Impact of International Financial Reporting Standards on Market Performance of Publicly Traded Companies
Amanda M. Grossman , Murphy Smith and Wayne Tervo
Murray State University - College of Business , Murray State University - College of Business and Murray State University - College of Business
Date Posted: July 19, 2012
Last Revised: January 16, 2013
Working Paper Series
151 downloads

Incl. Electronic Paper The Relation between CEO Compensation and Past Performance
The Accounting Review, Forthcoming
Rajiv D. Banker , Masako N. Darrough , Rong Huang and Jose M. Plehn-Dujowich
Temple University - Fox School of Business and Management , 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 Temple University - Fox School of Business
Date Posted: July 19, 2012
Accepted Paper Series
347 downloads

An Exploration of Boards of Directors' Quality: The Development of an Index for Directors Attributes and the Relation with Firm Value and Performance
Corporate Board: Role, Duties & Composition, V. 7, I. 2, 2011
Jose Elias Feres de Almeida
Federal University of Espirito Santo (UFES)
Date Posted: July 18, 2012
Accepted Paper Series

Effects of Income Smoothing Practices on the Conservatism of Public Companies Listed on the BM&FBOVESPA
Revista Contabilidade & Finanças, v. 23, n. 58, São Paulo, Jan./Apr., 2012,
Jose Elias Feres de Almeida , Alfredo Sarlo Neto , Ricardo Furieri Bastianello and Eduardo Zandomenigue Moneque
Federal University of Espirito Santo (UFES) , Federal University of Espírito Santo , Universidade Federal do Espirito Santo and affiliation not provided to SSRN
Date Posted: July 18, 2012
Accepted Paper Series

Incl. Electronic Paper Open Exchange of Control Patterns: A Pattern-Matching Application of Artificial Intelligence
American Accounting Association: Fourteenth Annual Research Workshop on Artificial Intelligence and Emerging Technologies in Accounting, Auditing and Tax, 2005
Kenneth R. Henry and Ronald Marlin Lee
Florida International University (FIU) - School of Accounting and Florida International University (FIU) - Department of Decision Sciences & Information Systems
Date Posted: July 18, 2012
Accepted Paper Series
21 downloads

Incl. Electronic Paper Using Benford Analysis to Detect Fraud
Internal Auditing, Vol. 27, No. 3 (May 2012): 24-29
Clyde T. Stambaugh , Manuel A. Tipgos , Floyd W. Carpenter and Murphy Smith
Murray State University - College of Business , Indiana University Southeast , Murray State University - College of Business and Murray State University - College of Business
Date Posted: July 18, 2012
Accepted Paper Series
276 downloads

Incl. Electronic Paper Accounting Conservatism, Ultimate Ownership and Investment Efficiency Improvement
China Finance Review International, Vol. 2 No. 1, 2012
Xiaodong Xu , Xia Wang and Nina Han
Shanghai Jiao Tong University (SJTU) - Shanghai Jiao Tong University , East China Normal University (ECNU) - School of Business and Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management
Date Posted: July 17, 2012
Accepted Paper Series
231 downloads

Incl. Electronic Paper Board Influence on Remuneration: A Literature Review
Peter N. Rampling
Southern Cross University - SCBS
Date Posted: July 17, 2012
Working Paper Series
82 downloads

Incl. Electronic Paper Firms’ Commitment to Mitigate the Ratchet Effect under Annual Bonus Plans with Multiple Performance Measures
AAA 2013 Management Accounting Section (MAS) Meeting Paper
Byung Hyun Choi , Simon Jonghwan Kim and Kenneth A. Merchant
LG Economic Research Institute , University of Southern California - Leventhal School of Accounting and University of Southern California - Leventhal School of Accounting
Date Posted: July 16, 2012
Working Paper Series
119 downloads

Incl. Electronic Paper Lobbying and One-Size-Fits-All Securities Regulation
Henry L. Friedman and Mirko Stanislav Heinle
University of California, Los Angeles (UCLA) - Accounting Area and University of Pennsylvania - Accounting Department
Date Posted: July 15, 2012
Last Revised: February 12, 2013
Working Paper Series
192 downloads

Incl. Electronic Paper Survival Expectations and Discretionary Accruals Over CEO Tenure: Evidence from Inside versus Outside CEOs
Yu Flora Kuang , Bo Qin and J. Wielhouwer
VU University Amsterdam , University of Groningen and VU University Amsterdam
Date Posted: July 14, 2012
Working Paper Series
62 downloads

Incl. Electronic Paper The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan
Akinobu Shuto and Takuya Iwasaki
Kobe University - Research Institute for Economics and Business Administration and Kansai University
Date Posted: July 14, 2012
Working Paper Series
53 downloads

Incl. Electronic Paper The Sub-Optimal Effect of the Simplex Solution Method in Resource Allocation Using the Linear Programming Model
Enyi Patrick Enyi
Babcock University
Date Posted: July 14, 2012
Working Paper Series
53 downloads

Incl. Electronic Paper Value Relevance of Earnings and Book Values for Greek Listed Firms
John Sorros and Nicholas Belesis Sr.
University of Piraeus - Department of Business Administration and University of Piraeus - Department of Business Administration
Date Posted: July 14, 2012
Working Paper Series
148 downloads

Incl. Electronic Paper Do Compensation Clawback and Holdback Provisions Change Executive Reporting Choices?
Frank D. Hodge and Amanda Winn
University of Washington - Michael G. Foster School of Business and University of Washington - Michael G. Foster School of Business
Date Posted: July 13, 2012
Working Paper Series
131 downloads

Incl. Electronic Paper Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts
Rock Center for Corporate Governance at Stanford University Working Paper No. 120
Anne Beyer
Stanford University - Graduate School of Business
Date Posted: July 12, 2012
Working Paper Series
157 downloads

Incl. Electronic Paper Debt Covenants and Capital Structure: Evidence from an Exogenous Shock to Debt Capacity
Moshe Cohen , Sharon P. Katz and Gil Sadka
Columbia Business School , Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School - Accounting, Business Law & Taxation
Date Posted: July 12, 2012
Working Paper Series
214 downloads

Incl. Electronic Paper Fraudulent Role of nFTK(2007) in Pension Funds Evaluation
Sergey Nagornii and M. Nagornaia
Quantinvest and affiliation not provided to SSRN
Date Posted: July 12, 2012
Working Paper Series
42 downloads

Incl. Electronic Paper Modelos Contables Y Comprensión De La Crisis Financiera (Understanding Financial Crisis Through Accounting Models)
Revista de Economía Institucional Vol. 14, No. 26, primer semestre de 2012 ,
D.J. Bezemer
University of Groningen - Faculty of Economics and Business
Date Posted: July 12, 2012
Accepted Paper Series
17 downloads

Incl. Electronic Paper Target Price Forecasts: Fundamentals and Behavioral Factors
Peter Clarkson , Alexander Nekrasov , Andreas Simon and Irene Tutticci
University of Queensland - Business School , University of California, Irvine - Paul Merage School of Business , Pepperdine University - Graziadio School of Business and Management and University of Queensland - Business School
Date Posted: July 12, 2012
Last Revised: May 01, 2013
Working Paper Series
265 downloads

Incl. Electronic Paper Cooperation in Italy in 2008
Euricse Working Paper No. 26 |12
Carlo Borzaga , Chiara Carini , Ericka Costa , Maurizio Carpita and Michele Andreaus
Università degli Studi di Trento , European Research Institute on Cooperative & Social Enterprises (EURICSE) , University of Trento - Department of Computer and Management Sciences (DISA) , University of Brescia - Department of Economics and Management and University of Trento - Department of Computer and Management Sciences (DISA)
Date Posted: July 11, 2012
Working Paper Series
30 downloads

Accounting Development in Indonesia: An Analysis Towards IFRS Full Adoption and It’s Shari’Ah Implication
Murniati Mukhlisin Mu Kim Ni
Tazkia University College of Islamic Economics
Date Posted: July 10, 2012
Working Paper Series

Are Banks Soluble in Financial Markets? A Note on Accounting for Distressed Greek Sovereign Debt at Fair Value
Economies et Sociétés (French version), KF series, n. 2 (3), 2012, 571-584, Accounting, Economics and Law Network Conference, SASE, Boston, 25-28 June 2012,
Yuri Biondi and Luca Fantacci
French National Center for Scientific Research (CNRS) and Bocconi University - Department of Policy Analysis and Public Management
Date Posted: July 10, 2012
Accepted Paper Series

Incl. Electronic Paper Earnings Quality: Evidence from the Field
Ilia D. Dichev , John R. Graham , Campbell R. Harvey and Shivaram Rajgopal
Emory University - Goizueta Business School , Duke University - Fuqua School of Business , Duke University - Fuqua School of Business and Emory University - Goizueta Business School
Date Posted: July 10, 2012
Last Revised: February 24, 2013
Working Paper Series
3199 downloads

Ex-Dividend Behaviour and the Clientele Effects: Evidence Based on Canadian and US Dividend Tax Cuts
Oliver Okafor and Hussein Warsame
University of Calgary and University of Calgary
Date Posted: July 10, 2012
Working Paper Series

Incl. Electronic Paper Do Analysts Use Their Cash Flows Forecasts When Setting Target Prices?
Noor A. Hashim and Norman C. Strong
University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: July 09, 2012
Last Revised: October 30, 2012
Working Paper Series
99 downloads

Understanding Theoretical Framework of Islamic Accounting and Auditing Research
Murniati Mukhlisin Mu Kim Ni
Tazkia University College of Islamic Economics
Date Posted: July 09, 2012
Working Paper Series

Incl. Electronic Paper Evaluating the Probability of a Financial Failure: An Empirical Test of the Information Content of Audit Reports (La Evaluación de la Probabilidad de Fracaso Financiero: Contraste Empírico del Contenido Informacional de la Auditoría de Cuentas)
Spanish Journal of Finance and Accounting, Forthcoming
Carlos Piñeiro-Sánchez , Pablo de Llano-Monelos and Manuel Rodríguez - López Sr.
University of Coruña - Finance and MIS Research Group (FYSIG) - Faculty of Business and Economics , affiliation not provided to SSRN and University of Coruña - Finance and MIS Research Group (fysig) - Faculty of Business and Economics
Date Posted: July 08, 2012
Last Revised: July 10, 2012
Accepted Paper Series
61 downloads

Incl. Electronic Paper Management Accounting Education in Nigeria - An Analysis of its Relevance to the Work Place Situation
Okaro Sunday Chukwunedu and Emma Ik Okoye
Nnamdi Azikiwe University - Department of Accountancy and Nnamdi Azikiwe University - Department of Accountancy
Date Posted: July 08, 2012
Working Paper Series
69 downloads

Incl. Electronic Paper Shareholder Influence on Board of Directors and CEO Remuneration: A Literature Review
Peter N. Rampling
Southern Cross University - SCBS
Date Posted: July 08, 2012
Working Paper Series
81 downloads

The Value of Extended Delegation in Dynamic Agency
Management Accounting Research, Forthcoming
Barbara Schöndube-Pirchegger and Jens Robert Schoendube
University of Magdeburg and Universität Tübingen
Date Posted: July 08, 2012
Accepted Paper Series

Incl. Electronic Paper A Learning Environment Through Computer Simulation for Teaching the Balanced Scorecard
Carlos capelo , Ana Isabel Lopes and Ana Mata
Lusofona University of Humanities and Technology , ISCTE-IUL and Lusofona University of Humanities and Technology
Date Posted: July 07, 2012
Working Paper Series
41 downloads

Incl. Electronic Paper Headline Salience and Over- and Underreactions to Earnings
Xuan Huang , Alexander Nekrasov and Siew Hong Teoh
California State University, Long Beach , University of California, Irvine - Paul Merage School of Business and University of California - Paul Merage School of Business
Date Posted: July 07, 2012
Working Paper Series
153 downloads


 

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