E-Mail address request

To enhance author privacy, SSRN uses software to prevent mechanical harvesting of email addresses. Anonymous users are allowed 3 email address requests each day.

Below are the email address(es) you requested.

Stephen H. Penman
  Columbia Business School - Department of Accounting   shp38@columbia.edu

Theodore Sougiannis
  University of Illinois at Urbana-Champaign - Department of Accountancy   sougiani@uiuc.edu