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AAA 2009 Financial Accounting & Reporting Section (FARS) Meeting (Archive)
22,705 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper The Laws of War and the 'Lesser Evil'
Harvard Law School Faculty Scholarship Series Working Paper No. 24, Yale Journal of International Law, Vol. 35, No. 1, 2010
Gabriella Blum
Harvard Law School
Date Posted: December 14, 2008
Last Revised: December 24, 2009
Working Paper Series
457 downloads

Incl. Electronic Paper The Effect of Board Independence on the Information Environment and Information Asymmetry
Beng Wee Goh , Jeffrey Ng and Kevin Ow Yong
Singapore Management University - School of Accountancy , Singapore Management University - School of Accountancy and Singapore Management University - School of Accountancy
Date Posted: September 23, 2008
Last Revised: April 09, 2013
Working Paper Series
626 downloads

Incl. Electronic Paper Representationally Faithful Disclosures, Organizational Design and Managers' Segment Reporting Decisions
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Christine A. Botosan , Susan McMahon and Mary Harris Stanford
University of Utah - School of Accounting and Information Systems , University of Utah and Texas Christian University - Department of Accounting
Date Posted: September 22, 2008
Last Revised: April 02, 2009
Working Paper Series
416 downloads

Incl. Electronic Paper A Re-Examination of the Costs (and Benefits) to Equity Investors from Including Accruals in Financial Reporting
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Bradley E. Lail , Robert Lipe and Han Yi
Baylor University , Price College of Business and Korea University
Date Posted: September 20, 2008
Last Revised: July 02, 2009
Working Paper Series
267 downloads

Incl. Electronic Paper Adjusting Linear Information Models for the Asymmetric Timeliness of Earnings*
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Sebastian Gell , Carsten Homburg and Julia Nasev
University of Cologne , University of Cologne and University of Cologne
Date Posted: September 20, 2008
Working Paper Series
216 downloads

Incl. Electronic Paper An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management
The Accounting Review, Forthcoming
Somnath Das , Kyonghee Kim and Sukesh Patro
University of Illinois at Chicago , University of Missouri at Columbia and Northern Illinois University
Date Posted: September 20, 2008
Last Revised: March 15, 2012
Working Paper Series
518 downloads

Incl. Electronic Paper Fundamental Analysis and Hedge Trading in a Disagreement Model
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Russell J. Lundholm
University of British Columbia - Sauder School of Business
Date Posted: September 20, 2008
Working Paper Series
224 downloads

Incl. Electronic Paper Investor Trading and the Post Earnings Announcement Drift
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ; The Accounting Review, Forthcoming
Benjamin C. Ayers , Oliver Zhen Li and P. Eric Yeung
University of Georgia , National University of Singapore and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 20, 2008
Last Revised: September 17, 2011
Working Paper Series
648 downloads

Incl. Electronic Paper Qualifying Special Items
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Carol Anilowski Cain , Kalin S. Kolev and Sarah E. McVay
Wake Forest University , Yale School of Management and University of Washington
Date Posted: September 20, 2008
Last Revised: March 18, 2014
Working Paper Series
651 downloads

Incl. Electronic Paper Voluntary Disclosure of Sensitivity
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Bjorn Jorgensen and Michael Kirschenheiter
London School of Economics & Political Science (LSE) - Department of Accounting and University of Illinois at Chicago - College of Business Administration
Date Posted: September 20, 2008
Working Paper Series
288 downloads

Incl. Electronic Paper The Influence of Regulation Fair Disclosure on Firm Financing Decisions
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Susan Albring , Monica Banyi , Dan S. Dhaliwal and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting , University of Virginia (UVA) - McIntire School of Commerce , University of Arizona - Department of Accounting and University of Missouri at Columbia - School of Accountancy
Date Posted: September 19, 2008
Last Revised: November 20, 2010
Working Paper Series
435 downloads

CEO Pay, Managerial Power, and SFAS 123(R)
The Accounting Review (2012) Vol. 87, No. 6 (DOI: 10.2308/accr-50224)
Terrance R. Skantz
University of Texas - Arlington
Date Posted: September 18, 2008
Last Revised: August 19, 2014
Working Paper Series

Incl. Electronic Paper How Do Managers of Non-Announcing Firms Respond to Intra-Industry Information Transfers?
Journal of Business Finance & Accounting, Forthcoming
Rosemond Desir
Colorado State University
Date Posted: September 18, 2008
Last Revised: May 01, 2012
Accepted Paper Series
209 downloads

Incl. Electronic Paper Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers
The Accounting Review, Vol. 86, No. 1, 2011
Michael S. Drake , Lynn L. Rees and Edward P. Swanson
Brigham Young University - Marriott School , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Mays Business School
Date Posted: September 17, 2008
Last Revised: August 27, 2010
Working Paper Series
1325 downloads

Incl. Electronic Paper Corporate Governance and Executive Perquisites: Evidence from the New SEC Disclosure Rules
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Angela B. Andrews , Scott C. Linn and Han Yi
Wayne State University - Accounting Department , University of Oklahoma - Michael F. Price College of Business and Korea University
Date Posted: September 16, 2008
Last Revised: March 18, 2009
Working Paper Series
694 downloads

Incl. Electronic Paper Balance Sheet Conservatism and Debt Contracting
Jayanthi Sunder , Shyam V. Sunder and Jingjing Zhang
University of Arizona - Eller College of Management , University of Arizona - Department of Accounting and McGill University - Desautels Faculty of Management
Date Posted: September 14, 2008
Last Revised: May 05, 2011
Working Paper Series
585 downloads

Incl. Electronic Paper The Determinants and Information Content of the Forward-looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Feng Li
University of Michigan, Stephen M. Ross School of Business
Date Posted: September 13, 2008
Working Paper Series
562 downloads

Incl. Electronic Paper Accruals and Conditional Equity Premium*
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Hui Guo and Xiaowen Jiang
University of Cincinnati - Department of Finance - Real Estate and Wayne State University - School of Business Administration
Date Posted: September 13, 2008
Last Revised: January 26, 2010
Working Paper Series
178 downloads

Incl. Electronic Paper Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base
Journal of Accounting Research, Forthcoming
W. Brooke Elliott , Susan D. Krische and Mark E. Peecher
University of Illinois at Urbana-Champaign , American University - Kogod School of Business and University of Illinois at Urbana-Champaign
Date Posted: September 13, 2008
Last Revised: August 16, 2012
Working Paper Series
362 downloads

Incl. Electronic Paper The Power of Reputation: Hedge Fund Activists
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Emanuel Zur
University of Maryland - Robert H. Smith School of Business
Date Posted: September 13, 2008
Last Revised: January 10, 2009
Working Paper Series
317 downloads

Are Investors Confused by Restatements after Sarbanes-Oxley?
Accounting Review, Vol. 86, No. 2, pp. 507-539, 2011, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Jeffrey J. Burks
University of Notre Dame
Date Posted: September 12, 2008
Last Revised: April 14, 2011
Accepted Paper Series

Incl. Electronic Paper Research for Sale: Determinants and Consequences of Paid-for Analyst Research
Journal of Financial Economics, Vol. 100, No. 1 (2010): 182-200.
Marcus Kirk
University of Florida - Fisher School of Accounting
Date Posted: September 11, 2008
Last Revised: December 03, 2013
Accepted Paper Series
237 downloads

Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns
Review of Quantitative Finance and Accounting, Vol. 42, No. 4, pp. 731-756, 2014
Judson Caskey and Kyle Peterson
University of Texas at Austin - Red McCombs School of Business and University of Oregon - Charles H. Lundquist School of Business
Date Posted: September 11, 2008
Last Revised: August 22, 2014
Accepted Paper Series

Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation
Accounting Review, Vol. 87, No. 2, 2012
Judson Caskey and John S. Hughes
University of Texas at Austin - Red McCombs School of Business and University of California at Los Angeles
Date Posted: September 11, 2008
Last Revised: January 17, 2013
Accepted Paper Series

Incl. Electronic Paper Cover Me: Managers' Response to Decreases in Analyst Coverage*
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Divya Anantharaman and Yuan Zhang
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Texas at Dallas
Date Posted: September 11, 2008
Working Paper Series
179 downloads

Incl. Electronic Paper Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Weili Ge and Dawn A. Matsumoto
University of Washington - Michael G. Foster School of Business and University of Washington - Department of Accounting
Date Posted: September 11, 2008
Last Revised: October 27, 2010
Working Paper Series
1103 downloads

Incl. Electronic Paper Economic Consequences of Recognizing Off-Balance Sheet Activities*
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper

Date Posted: September 11, 2008
Last Revised: February 11, 2009
Working Paper Series
672 downloads

Incl. Electronic Paper Executive Overconfidence and the Slippery Slope to Financial Misreporting
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Catherine M. Schrand and Sarah L. C. Zechman
University of Pennsylvania - Accounting Department and University of Chicago - Booth School of Business
Date Posted: September 11, 2008
Last Revised: November 25, 2011
Working Paper Series
1858 downloads

Incl. Electronic Paper Quantifying Managerial Ability: A New Measure and Validity Tests
Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Peter R. Demerjian , Baruch Lev and Sarah E. McVay
University of Washington - Michael G. Foster School of Business , New York University - Stern School of Business and University of Washington
Date Posted: September 11, 2008
Last Revised: November 13, 2011
Working Paper Series
1376 downloads

Incl. Electronic Paper Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Pepa Kraft
New York University (NYU) - Leonard N. Stern School of Business
Date Posted: September 11, 2008
Last Revised: March 11, 2014
Working Paper Series
908 downloads

Incl. Electronic Paper Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls
Journal of Accounting Research, Vol. 48, No. 3, pp. 531-563
Stephan Hollander , Maarten Pronk and Erik Roelofsen
Tilburg University - Tilburg School of Economics and Management , Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Date Posted: September 08, 2008
Last Revised: December 02, 2010
Working Paper Series
291 downloads

Incl. Electronic Paper Financial Credibility, Ownership, and Financing Constraints in Private Firms
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Ole-Kristian Hope , Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management , University of Oklahoma - Michael F. Price College of Business and University of Toronto - Rotman School of Management
Date Posted: September 08, 2008
Last Revised: March 19, 2011
Working Paper Series
677 downloads

Incl. Electronic Paper Investor Sentiment, Post-Earnings Announcement Drift, and Accruals
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Joshua Livnat and Christine Petrovits
New York University and College of William and Mary - Mason School of Business
Date Posted: September 03, 2008
Last Revised: June 24, 2009
Working Paper Series
1135 downloads

Incl. Electronic Paper Why do CFOs Become Involved in Material Accounting Manipulations?
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Mei Feng , Weili Ge , Shuqing Luo and Terry J. Shevlin
University of Pittsburgh - Katz Graduate School of Business , University of Washington - Michael G. Foster School of Business , National University of Singapore (NUS) and University of California-Irvine
Date Posted: September 01, 2008
Last Revised: January 29, 2013
Working Paper Series
2197 downloads

Incl. Electronic Paper Outside Directors, Litigation Environment and Management Earnings Forecasts
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Surjit Tinaikar
affiliation not provided to SSRNUniversity of Massachusetts
Date Posted: August 26, 2008
Last Revised: February 08, 2009
Working Paper Series
233 downloads

Incl. Electronic Paper Implications of Insufficient and Excess Cash for Future Performance
2009 FARS
Derek Oler and Marc Picconi
Texas Tech University - Rawls College of Business and College of William and Mary
Date Posted: August 13, 2008
Last Revised: June 11, 2010
Working Paper Series
211 downloads

Incl. Electronic Paper The Effect of Using a Lattice Model to Estimate Reported Option Values
McCombs Research Paper Series No. ACC-02-09, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Brian Bratten , Ross Jennings and Casey M. Schwab
University of Kentucky - Von Allmen School of Accountancy , University of Texas at Austin - Department of Accounting and University of Georgia
Date Posted: June 04, 2008
Last Revised: September 08, 2013
Accepted Paper Series
344 downloads

Information and the Cost of Capital: An Ex-Ante Perspective
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Peter O. Christensen , Leonidas Enrique de la Rosa and Gerald A. Feltham
Aarhus University - Department of Economics and Business , University of Aarhus - School of Economics and Management and University of British Columbia
Date Posted: May 16, 2008
Last Revised: December 25, 2013
Working Paper Series

Incl. Electronic Paper Information Content of Insider Trades Before and After the Sarbanes-Oxley Act
Accounting Review, Forthcoming
Francois Brochet
Boston University - Department of Accounting
Date Posted: March 21, 2008
Last Revised: October 25, 2009
Working Paper Series
953 downloads

Incl. Electronic Paper Why are Recommendations Optimistic? Evidence from Analysts’ Coverage Initiations
Review of Accounting Studies 16, 2011
Yonca Ertimur , Frank Zhang and Volkan Muslu
University of Colorado at Boulder - Department of Accounting , Yale School of Management and Bauer College of Business University of Houston
Date Posted: June 18, 2007
Last Revised: October 16, 2013
Accepted Paper Series
433 downloads

Incl. Electronic Paper CEO Risk-Related Incentives and Income Smoothing
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Julia Grant , Antonio Parbonetti and Garen Markarian
Case Western Reserve University - Department of Accountancy , University of Padua and Fundación Instituto de Empresa, S.L. - IE Business School
Date Posted: March 26, 2007
Last Revised: April 18, 2009
Working Paper Series
920 downloads


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