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SSRN eLibrary Search Results
AAA 2010 Financial Accounting & Reporting Section (FARS) Meeting (Archive)
16,089 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper Disagreement About the Team's Status Hierarchy: An Insidious Obstacle to Coordination and Performance
Harvard Business School Organizational Behavior Unit Working Paper No. 10-113
Heidi K. Gardner
Harvard Business School - Organizational Behavior Unit
Date Posted: June 24, 2010
Last Revised: March 06, 2012
Working Paper Series
142 downloads

Incl. Electronic Paper Are ‘Qualitative’ and ‘Quantitative’ Useful Terms for Describing Research?
Methodological Innovations Online, 2010
Michael Wood and Christine Welch
University of Portsmouth - Department of Strategy & Business Systems and University of Portsmouth
Date Posted: April 05, 2010
Accepted Paper Series
190 downloads

Incl. Electronic Paper Simultaneous Presence of Different Domestic GAAPs and Investors’ Limited Attention Bias in U.S. Equity Markets: Implications for Convergence*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Sabrina Chi
University of California, Irvine
Date Posted: November 24, 2009
Working Paper Series
162 downloads

Incl. Electronic Paper Accounting Restatements, Governance and Municipal Debt Financing
Journal of Accounting & Economics (JAE), 56(2-3) 212-227, 2013.
William R. Baber , Angela K. Gore , Kevin T. Rich and Jean X. Zhang
Georgetown University - Department of Accounting and Business Law , George Washington University - School of Business , Marquette University - Department of Accounting and Virginia Commonwealth University
Date Posted: September 11, 2009
Last Revised: January 31, 2014
Accepted Paper Series
432 downloads

Incl. Electronic Paper Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Walter G. Blacconiere , James R. Frederickson , Marilyn F. Johnson and Melissa Fay Lewis
Indiana University - Kelley School of Business - Department of Accounting , Melbourne Business School , Michigan State University - Department of Accounting & Information Systems and University of Utah
Date Posted: September 06, 2009
Last Revised: May 11, 2014
Working Paper Series
280 downloads

Incl. Electronic Paper Do Analysts Follow Managers that Switch Companies? An Analysis of Relations in the Capital Markets
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Francois Brochet , Gregory S. Miller and Suraj Srinivasan
Boston University - Department of Accounting , University of Michigan, Stephen M. Ross School of Business and Harvard Business School
Date Posted: September 06, 2009
Last Revised: April 28, 2013
Working Paper Series
413 downloads

Incl. Electronic Paper Management Forecasts and Earnings Expectations
Stephannie Larocque
University of Notre Dame - Mendoza College of Business
Date Posted: September 06, 2009
Last Revised: July 09, 2013
Working Paper Series
201 downloads

Incl. Electronic Paper The Consequences of Aggressive Financial Reporting: The Case of External Financing*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Xia Chen , Qiang Cheng and Alvis K. Lo
Singapore Management University , Singapore Management University and Boston College
Date Posted: September 03, 2009
Working Paper Series
248 downloads

Incl. Electronic Paper Prudence Demands Conservatism
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Michael Kirschenheiter and Ram T.S. Ramakrishnan
University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Date Posted: September 03, 2009
Working Paper Series
243 downloads

Incl. Electronic Paper The Early Exercise of Executive Stock Options and Firms’ Future Systematic and Idiosyncratic Risks
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, AAA 2011 Management Accounting Section (MAS) Meeting Paper
Anup Srivastava
Tuck Dartmouth
Date Posted: September 03, 2009
Last Revised: April 23, 2011
Working Paper Series
149 downloads

Incl. Electronic Paper Disclosures with Information Externalities: The Role of Information Transfers Across Markets
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Ram Ramanan
University of California, Davis
Date Posted: September 02, 2009
Working Paper Series
103 downloads

Incl. Electronic Paper Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Holger Daske , Jörn van Halteren and Ernst G. Maug
University of Mannheim , University of Mannheim - Department of Business Administration and Finance and University of Mannheim - Department of Business Administration and Finance
Date Posted: September 02, 2009
Last Revised: December 16, 2010
Working Paper Series
908 downloads

Incl. Electronic Paper Executive Compensation and Business Policy Choices at U.S. Commercial Banks*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Robert DeYoung , Emma Y. Peng and Meng Yan
University of Kansas School of Business , Fordham University - Accounting Area and Fordham University Schools of Business
Date Posted: September 02, 2009
Working Paper Series
190 downloads

Incl. Electronic Paper Proprietary Costs and Other Determinants of Nonfinancial Disclosures*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
D. Craig Nichols
Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: September 02, 2009
Working Paper Series
337 downloads

Incl. Electronic Paper Social Networks: The Impact on Firms’ Information Environment and Corporate Communication
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Joanne Horton , George Serafeim and A. Irem Tuna
University of Exeter Business School , Harvard University - Harvard Business School and London Business School
Date Posted: September 02, 2009
Last Revised: August 29, 2012
Working Paper Series
166 downloads

Incl. Electronic Paper Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice
Review of Accounting Studies, Forthcoming
Rong Huang , Carol A. Marquardt and Bo Zhang
City University of New York (CUNY) - Stan Ross Department of Accountancy , City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Date Posted: September 01, 2009
Last Revised: August 16, 2013
Accepted Paper Series
606 downloads

Incl. Electronic Paper Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation
Contemporary Accounting Research, Forthcoming
Dain C. Donelson , John M. McInnis and Richard Mergenthaler Jr.
University of Texas at Austin - McCombs School of Business , University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Date Posted: September 01, 2009
Last Revised: September 30, 2011
Working Paper Series
483 downloads

Incl. Electronic Paper Does Disclosure of Non-Financial Statement Information Reduce Firms’ Propensity to Under-Invest?
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Hung-Yuan (Richard) Lu
CSU-Fullerton
Date Posted: September 01, 2009
Working Paper Series
208 downloads

Incl. Electronic Paper Earnings Non-Synchronicity and Voluntary Disclosure
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Guojin Gong , Laura Yue Li and Ling Zhou
Penn State University - Smeal College of Business , University of Illinois at Urbana-Champaign and University of New Mexico
Date Posted: September 01, 2009
Last Revised: September 14, 2012
Accepted Paper Series
74 downloads

Incl. Electronic Paper Accounting for Banks, Capital Regulation, and Risk-Taking
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Jing Li
Carnegie Mellon University - David A. Tepper School of Business
Date Posted: August 31, 2009
Last Revised: March 26, 2010
Working Paper Series
276 downloads

Incl. Electronic Paper Institutional Ownership and Tax Aggressiveness
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Inder K. Khurana and William Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Date Posted: August 31, 2009
Working Paper Series
416 downloads

Incl. Electronic Paper Labor Union and Accounting Conservatism*
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Winnie Siu Ching Leung and Oliver Zhen Li
The Chinese University of Hong Kong and National University of Singapore
Date Posted: August 31, 2009
Working Paper Series
498 downloads

Incl. Electronic Paper Negotiated Measurement Rules in Debt Contracts
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Ningzhong Li
University of Texas at Dallas
Date Posted: August 31, 2009
Last Revised: October 13, 2010
Working Paper Series
148 downloads

Incl. Electronic Paper The Impact of Management Earnings Forecasts on Firm Risk and Firm Value
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Stephen R. Foerster , Stephen Sapp and Yaqi Shi
University of Western Ontario - Richard Ivey School of Business , University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Date Posted: August 31, 2009
Working Paper Series
338 downloads

Incl. Electronic Paper Accounting Conservatism and Performance Covenants: A Signaling Approach
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Jeffrey L. Callen , Feng Chen , Yiwei Dou and Baohua Xin
University of Toronto - Rotman School of Management , University of Toronto - Rotman School of Management , New York University (NYU) - Department of Accounting, Taxation & Business Law and University of Toronto - Rotman School of Management
Date Posted: August 29, 2009
Last Revised: August 09, 2014
Working Paper Series
665 downloads

Incl. Electronic Paper Information, Monitoring, and Manipulation: The Economic Role of Covenant Measurement
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Peter R. Demerjian
University of Washington - Michael G. Foster School of Business
Date Posted: August 28, 2009
Working Paper Series
197 downloads

Incl. Electronic Paper Using Earnings Conference Calls to Identify Analysts with Superior Private Information
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
William J. Mayew , Nathan Y. Sharp and Mohan Venkatachalam
Duke University - Fuqua School of Business , Texas A&M University (TAMU) - Department of Accounting and Duke University - Fuqua School of Business
Date Posted: August 28, 2009
Last Revised: November 03, 2011
Working Paper Series
175 downloads

Incl. Electronic Paper How do Individual Investors React to Global IFRS Adoption?
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Ulf Brüggemann , Holger Daske , Carsten Homburg and Peter F. Pope
Humboldt University of Berlin - School of Business and Economics , University of Mannheim , University of Cologne and London School of Economics
Date Posted: August 22, 2009
Last Revised: August 02, 2012
Working Paper Series
1534 downloads

Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms
The Accounting Review, Forthcoming
Bart Dierynck , Wayne R. Landsman and Annelies Renders
Tilburg University , University of North Carolina Kenan-Flagler Business School and Maastricht University
Date Posted: August 21, 2009
Last Revised: September 19, 2012
Accepted Paper Series

Incl. Electronic Paper The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
John L. Campbell
University of Georgia - J.M. Tull School of Accounting
Date Posted: August 01, 2009
Last Revised: September 20, 2013
Accepted Paper Series
1123 downloads

Incl. Electronic Paper Disclosure Timing and the Economic Role of Mandatory Reporting: Evidence from Managers’ Decisions to File Audited Reports Early
Preeti Choudhary , Kenneth J. Merkley and Jason D. Schloetzer
Georgetown University , Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business
Date Posted: July 24, 2009
Last Revised: August 27, 2014
Working Paper Series
447 downloads

Incl. Electronic Paper The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics*
Christine A. Botosan , Marlene Plumlee and He (Jennifer) Wen
University of Utah - School of Accounting and Information Systems , University of Utah - School of Accounting and University of Missouri-St. Louis
Date Posted: June 12, 2009
Last Revised: November 30, 2011
Working Paper Series
790 downloads

Incl. Electronic Paper Value of Cash Holdings and Accounting Conservatism
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Henock Louis , Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business , University of Houston and University of Illinois at Urbana-Champaign
Date Posted: June 11, 2009
Last Revised: August 25, 2011
Working Paper Series
1455 downloads

Incl. Electronic Paper Analysts’ Industry Expertise
AFA 2010 Atlanta Meetings Paper, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Ohad Kadan , Leonardo Madureira , Rong Wang and Tzachi Zach
Olin Business School, Washington University in St. Louis , Case Western Reserve University - Weatherhead School of Management , Singapore Management University and Ohio State University (OSU) - Fisher College of Business
Date Posted: March 17, 2009
Last Revised: November 14, 2013
Accepted Paper Series
708 downloads

Incl. Electronic Paper Disclosure Tone and Shareholder Litigation
Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Jonathan L. Rogers , Andrew Van Buskirk and Sarah L. C. Zechman
University of Chicago - Booth School of Business , Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Chicago - Booth School of Business
Date Posted: January 23, 2009
Last Revised: November 01, 2011
Working Paper Series
1108 downloads

Incl. Electronic Paper Income Smoothing and Idiosyncratic Volatility
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Garen Markarian and Belen Gill-de-Albornoz
Fundación Instituto de Empresa, S.L. - IE Business School and Universitat Jaume I
Date Posted: January 15, 2009
Last Revised: May 05, 2012
Working Paper Series
609 downloads

Incl. Electronic Paper Conservatism and Equity Ownership of the Founding Family
AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Shuping Chen , Xia Chen and Qiang Cheng
University of Texas at Austin - Red McCombs School of Business , Singapore Management University and Singapore Management University
Date Posted: August 24, 2008
Last Revised: May 01, 2013
Working Paper Series
67 downloads


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