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AAA 2009 Financial Accounting & Reporting Section (FARS) Meeting (Archive)
21,209 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
427 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
569 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
387 downloads

Incl. Electronic Paper A Comprehensive Analysis of the Use of Special Items to Manage Earnings
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: February 21, 2012
Working Paper Series
586 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
258 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
208 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
445 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
215 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
594 downloads

Incl. Electronic Paper Voluntary Disclosure of Sensitivity
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Bjorn N. Jorgensen and Michael Kirschenheiter
University of Colorado at Boulder and University of Illinois at Chicago - College of Business Administration
Date Posted: September 20, 2008
Working Paper Series
259 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
413 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: September 19, 2012
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
184 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
1223 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
642 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 and Northwestern University - Department of Accounting Information & Management
Date Posted: September 14, 2008
Last Revised: May 05, 2011
Working Paper Series
530 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
165 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 College of Law
Date Posted: September 13, 2008
Last Revised: August 16, 2012
Working Paper Series
337 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 at Ann Arbor - Stephen M. Ross School of Business
Date Posted: September 13, 2008
Working Paper Series
502 downloads

Incl. Electronic Paper The Power of Reputation: Hedge Fund Activists
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Emanuel Zur
City University of New York - Baruch College
Date Posted: September 13, 2008
Last Revised: January 10, 2009
Working Paper Series
294 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

Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns
Review of Quantitative Finance and Accounting, Forthcoming
 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: March 05, 2013
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
164 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
1025 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
634 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
1706 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
Emory University - Department of Accounting , New York University - Stern School of Business and University of Washington
Date Posted: September 11, 2008
Last Revised: November 13, 2011
Working Paper Series
1252 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: November 06, 2012
Working Paper Series
786 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
268 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 Minnesota - Twin Cities
Date Posted: September 08, 2008
Last Revised: March 19, 2011
Working Paper Series
613 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 George Washington University - Department of Accountancy
Date Posted: September 03, 2008
Last Revised: June 24, 2009
Working Paper Series
1023 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
2011 downloads

Incl. Electronic Paper Outside Directors, Litigation Environment and Management Earnings Forecasts
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
 Surjit Tinaikar
University of Florida
Date Posted: August 26, 2008
Last Revised: February 08, 2009
Working Paper Series
223 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 Indiana University Bloomington - Kelley School of Business
Date Posted: August 13, 2008
Last Revised: June 11, 2010
Working Paper Series
179 downloads

Incl. Electronic Paper The Effect of Using a Lattice Model to Estimate Reported Option Values
AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, McCombs Research Paper Series No. ACC-02-09
 Brian Bratten , Ross Jennings and Casey 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: February 24, 2013
Working Paper Series
296 downloads

Incl. Electronic Paper 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: August 31, 2009
Working Paper Series
648 downloads

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

Incl. Electronic Paper Why are Recommendations Optimistic? Evidence from Analysts’ Coverage Initiations
Review of Accounting Studies, Forthcoming
 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: September 09, 2010
Working Paper Series
403 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
860 downloads


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