SSRN RANKINGS
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in Total Papers Citations
Audit committee, Accounting Expertise, Accruals quality
Disclosure, cost of capital, risk disclosures, qualitative disclosures, textual analysis
Cost of equity, Customer concentration, Business risk, Customer, Supplier, Cost of debt
earnings management, taxable income, book income, information content
earnings management, tax expense, target earnings
Supplier-customer relationships, relationship-specific investments, common auditor, information asymmetry
Value of Cash; Foreign Cash; Agency Costs; Multinational Corporations; Corporate Governance
Audit Committee, Accounting Expertise, Accruals Quality
Capital structure, Cost of capital, Tax
Variability of book-tax differences, innate characteristics, information uncertainty
auditors, shared auditors, mergers and acquisitions, information asymmetry
auditors, shared auditors, mergers and acquisitions, common auditors, information asymmetry
Auditor independence, Auditor selection, Sarbanes-Oxley Act, Affiliations
auditor independence, auditor selection, sarbanes-oxley act, affiliations
Short sales, short interest, market efficiency, post earnings announcment drift, accruals
Implied cost of capital, institutional ownership, dividend taxes, capital gain taxes
Taxes, Dividends, Tax capitalization
taxes, dividends, tax capitalization
ex-dividend, trading volume, institutional ownership
Tax Expense, Deferred Taxes, Valuation Allowance, Loss Firms, Accounting Losses
Social networks, insider trading, independent directors
of capital, accrual quality, earnings quality, fundamental risk
Stock option compensation, Backdating, Taxes, Insider trading, Regulation
financing constraints, investment, cost of capital, defined benefit pension plans
contracting cost, full cost accounting, oil and gas industry, mandatory accounting change
Pension liabilities, defined benefit plans, pension accounting, Pension Protection Act of 2006
tax avoidance, reputational costs, media attention
information environment, financing decisions, disclosure, capital structure, Reg FD
Market Structure, Firm Strategy, Monopoly Rents, Political Costs
Media, Press Coverage, Litigation Risk, Bankruptcy Risk, Audit Opinions
Financing choice, Corporate acquisitions, Taxes
investment, cost of capital, institutional ownership, shareholder taxes
Cost of Capital, Selective Disclosure, Information Asymmetry, Regulation Fair Disclosure
Earnings Predictability, Firm Risk, Taxable Income, Book-Tax Differences
Institutional ownership, equity valuation, financial health
Earnings variability, Cost of equity, Cost of debt, Property crime, Theft
Disclosure policy, Board interlocks, Board networks, Social networks, Earnings guidance, Corporate governance
Dividend tax, leverage, cost of capital
Inflation, historical cost, corporate tax burden
net operating loss, net operating loss carryback period, The Taxpayer Relief Act of 1997, TRA 1997, short term incentive, income shifting, opportunity cost, earnings management
Taxpayer Relief Act of 1997, Net Operating Loss, NOL, NOL Carryback Period, Short Term Incentive, Income Shifting, Earnings Management, Tax Incentives, Loss Recognition
going concern, major customer, financial distress, customer reliance, sales dependence
International Accounting, Accounting Standards, Reporting Quality, Loss Avoidance, Income Smoothness, Earnings Conservatism
financial analysts, monitoring, earnings management, macroeconomic conditions
Legal reform, Reporting frequency, Difference-in-differences, Market efficiency, Transparency, Information content and timeliness, Malaysia
Auditors, Investment Efficiency, Auditor Incentives
cash policy, financial reporting quality, accounting restatement, read decision
Effectiveness of internal control over financial reporting, Investment efficiency, Disclosure
tax avoidance, effective tax rate, politics
Corporate Social Responsibility, Cost of Capital, Voluntary Disclosure
nonfinancial information, CSR, analyst forecast, disclosure
Auditor Independence, Cost of Capital, Bonds
capital structure, dividend taxes, capital gain taxes, corporate taxes
Corporate taxes, foreign tax credit, financing choice, acquisitions
Earnings management, tax expense, target earnings
taxes, dividend tax capitalization, expected return on common stocks
