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CAAA 2011 Annual Conference (Archive)
9,449 Total downloads
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Showing Papers 1 - 50 of 60
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On Efficient Taxation
Maciej K. Dudek
Date Posted: May 18, 20133 downloads
Ex-Dividend Day Returns When Dividend and Capital Gains are Taxed at the Same Rate
Josep Garcia-Blandon
,
Monica Martinez-Blasco and
Josep Argiles-Bosch
Date Posted: August 17, 201195 downloads
Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation Canadian Academic Accounting Association 2011
Samer Khalil and
Samir Trabelsi
Date Posted: May 10, 2011Last Revised: May 01, 2013247 downloads
Effects of Summary versus Interspersed Feedback on the Quality of Student Revisions to a Written Case Assignment CAAA Annual Conference 2011
Fred Phillips and
Susan K. Wolcott
Date Posted: May 10, 201142 downloads
Process Mining: A New Research Methodology for AIS CAAA Annual Conference 2011
Michael Alles ,
Mieke Julie Jans
and
Miklos A. Vasarhelyi
Date Posted: January 24, 2011280 downloads
A Field Study on the Acceptance and Use of a New Accounting System CAAA Annual Conference 2011
Jamshed J. Mistry
,
Ranjani Krishnan and
V. G. Narayanan
Date Posted: January 18, 2011175 downloads
An Empirical Analysis of Risk and Liability Components CAAA Annual Conference 2011
C.S. Agnes Cheng ,
Cathy Zishang Liu
and
Kenneth John Reichelt
affiliation not provided to SSRN
and
Louisiana State University, Baton Rouge - Department of Accounting
Date Posted: January 18, 201192 downloads
Director Busyness, Director Tenure and the Likelihood of Encountering Corporate Governance Problems CAAA Annual Conference 2011
Greg Berberich
and
Flora Niu
Date Posted: January 18, 2011123 downloads
Forecasts in IPO Prospectuses: The Effect of Corporate Governance on Earnings Management CAAA Annual Conference 2011
Denis Cormier ,
Pascale Lapointe-Antunes
and
Bruce J. McConomy
Date Posted: January 18, 2011167 downloads
GAAP for GHG Emissions Accounting: How Consistent are GHG Emissions Reported Among Different Channels? CAAA Annual Conference 2011
Janice Tran
,
Oliver Okafor
and
Irene M. Herremans
Date Posted: January 18, 201192 downloads
Potential Adoption of IFRS by the United States: A Critical View CAAA Annual Conference 2011
, Accounting Horizons, Forthcoming
Devrimi Kaya and
Julian A. Pillhofer
Date Posted: January 18, 2011Last Revised: September 01, 2012
Social Networks of the Board Members and Acquisition of Resources by the Firm: A Case Study CAAA Annual Conference 2011
Saidatou Dicko and
Gaetan Breton
Date Posted: January 18, 201176 downloads
Determinants of Executive Compensation in Private Family Firms CAAA Annual Conference 2011
Erlend Kvaal and
John Christian Langli
Date Posted: January 17, 2011110 downloads
Institutional Investor Preferences for Analyst Forecast Accuracy: Does Investment Strategy Matter? CAAA Annual Conference 2011
Natalia M. Mintchik
,
Pamela S. Stuerke ,
Gaiyan Zhang
and
Ashley Wang
Date Posted: January 17, 2011118 downloads
Pricing Discretionary Accruals: Code vs. Common Law Firms CAAA Annual Conference 2011
Xiaofeng Peng
Date Posted: January 17, 201159 downloads
R&D Expenditures and Implied Equity Risk Premium CAAA Annual Conference 2011
Xiaofeng Peng
and
Pervaiz Alam
Date Posted: January 17, 201170 downloads
The Effect of Mandatory XBRL Reporting Across the Financial Information Environment: Evidence in the First Waves of Mandated U.S. Filers Journal of Information Systems, Vol. 26, No. 1, pp. 127-153, Spring 2012
Joung W. Kim
,
Jee-Hae Lim
and
Won Gyun No
Date Posted: January 17, 2011Last Revised: February 15, 2013
The Link between Perception of BSC Implementation and Corporate Strategy and its Impact on Performance: A Contingency Approach CAAA Annual Conference 2011
Majidul Islam
Date Posted: January 17, 2011165 downloads
Has SOX Affected the Association between Fee Dependence and Auditors’ Going-Concern Opinions? CAAA Annual Conference 2011
Jennifer L. Kao ,
Yan Li and
Wenjun Zhang
Date Posted: January 16, 2011Last Revised: January 27, 2013103 downloads
A Cross-Country Study of Legal Environment and Real Earnings Management CAAA Annual Conference 2011
Lingxiang Li
,
Bill B. Francis
and
Iftekhar Hasan
Date Posted: January 16, 2011Last Revised: August 25, 2011177 downloads
Auditor Independence in Appearance: An Examination of Perception Differences between Accountants and Non-Accountants CAAA Annual Conference 2011
Hossein Nouri
and
Sunita Ahlawat
affiliation not provided to SSRN
Date Posted: January 16, 2011193 downloads
Conditional Conservatism and Accrual Persistence CAAA Annual Conference 2011
Yutao Li
and
Wenjun Zhang
Date Posted: January 16, 2011215 downloads
Crisis in Management Accounting Curricula: The Unclear Role of Information Systems and Information Technology CAAA Annual Conference 2011
Gary Spraakman
Date Posted: January 16, 2011222 downloads
Environmental Disclosure in the Canadian Resource Industry - The Impact of Reporting Regulations CAAA Annual Conference 2011
Kathryn Bewley
and
Vanessa Magness
Date Posted: January 16, 2011
Firms’ Real Earnings Management and Subsequent Stock Price Crash Risk CAAA Annual Conference 2011
Lingxiang Li
,
Bill B. Francis
and
Iftekhar Hasan
Date Posted: January 16, 2011Last Revised: August 25, 2011264 downloads
Option Backdating: Market Overreaction and Management Motives CAAA Annual Conference 2011
Jennifer Li
,
Fayez A. Elayan ,
Thomas O. Meyer and
Parunchana Pacharn
Date Posted: January 16, 201172 downloads
Ownership Structure, Institutional Development, and Political Extraction: Evidence from China CAAA Annual Conference 2011
Yuanto Kusnadi and
Zhifeng Yang
Date Posted: January 16, 201199 downloads
Post-Listing Performance and Private Sector Regulation: The Experience of the AIM Chicago Booth Research Paper No. 13-14
Joseph Gerakos ,
Mark H. Lang and
Mark G. Maffett
Date Posted: January 16, 2011Last Revised: February 24, 2013114 downloads
The Future of Audit: A Modified Delphi Approach CAAA Annual Conference 2011
Miklos A. Vasarhelyi
,
Danielle Lombardi
and
Rebecca Bloch
Date Posted: January 16, 2011152 downloads
The Gendered Production of Audit Quality CAAA Annual Conference 2011
Kris Hardies ,
Diane Breesch
and
Joël Branson
Date Posted: January 16, 2011Last Revised: June 05, 2011250 downloads
The Role of Micro-Level Organizational Variables in Sustainability Reporting CAAA Annual Conference 2011
Irene M. Herremans
,
Jamal A. Nazari
and
Hussein Warsame
Date Posted: January 16, 2011144 downloads
The Impact of Strategy on the Control 'Package': Complementarity Versus Substitution of Budgets and Hybrid Measurement Systems CAAA Annual Conference 2011
Christophe Germain
and
Stephen Robert Gates
affiliation not provided to SSRN
and
Audencia Nantes School of Management
Date Posted: January 15, 201174 downloads
XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information CAAA Annual Conference 2011
Diane Joyce Janvrin
,
Robert E. Pinsker
and
Maureen Mascha
Date Posted: January 14, 2011279 downloads
Reaching for the Stars and Stripes: How Canadian CEO Compensation is Approaching U.S. Levels CAAA Annual Conference 2011
Steven Balsam ,
Hong Fan
and
Amin Mawani
Date Posted: January 12, 201184 downloads
The Term Structure of Implied Costs of Equity Capital Rotman School of Management Working Paper No. 1738401
Jeffrey L. Callen and
Matthew R. Lyle
Date Posted: January 12, 2011Last Revised: September 29, 2011123 downloads
TSX Stock Repurchase Announcements and the Impact of TSX Disclosure Requirements CAAA Annual Conference 2011
James Moore
Date Posted: January 12, 201144 downloads
Choice of Board Governance and Auditing in U.S. Family Firms CAAA Annual Conference 2011
Bin Srinidhi ,
Henry He and
Michael Firth
Date Posted: January 11, 2011159 downloads
The Market for Corporate Control and Accounting Conservatism CAAA Annual Conference 2011
Yuyan Guan
,
Jeffrey L. Callen and
Jiaping Qiu
Date Posted: January 11, 2011161 downloads
The Impact of Earnings Management on the Performance of Earnings-Based Valuation Models CAAA Annual Conference 2011
Yao Tian ,
Lucie Courteau and
Jennifer L. Kao
Date Posted: January 09, 2011218 downloads
Evidence on the Real Effects of Accounting: The Case of Employee Stock Option Expensing
Yiwei Dou
,
M.H. Franco Wong and
Baohua Xin
Date Posted: January 08, 2011Last Revised: July 06, 201248 downloads
The Use of Balanced Scorecard Measures in Executive Incentives and Firm Performance CAAA Annual Conference 2011
Raili Pollanen
and
Kenneth Kangwu Xi
affiliation not provided to SSRN
and
affiliation not provided to SSRN
Date Posted: January 07, 2011397 downloads
Using the Inconsistency of Private and Public Information to Identify Misleading Management Guidance CAAA Annual Conference 2011
Xiaobo Dong
and
Kuan-Chen Lin
Date Posted: January 07, 201162 downloads
The Reporting Strategy to Meet or Beat Thresholds CAAA Annual Conference 2011
Joshua Ronen ,
Hila Fogel-Yaari and
Varda Yaari
Date Posted: January 05, 2011Last Revised: June 18, 2011125 downloads
Book-to-Market Decomposition and the Accrual Anomaly CAAA Annual Conference 2011
Yunhao Chen
and
Xiaoquan Jiang
Date Posted: December 30, 201099 downloads
The Effects of Managers’ Compensation and Board Quality on Non-GAAP Reporting Decisions CAAA Annual Conference 2011
Helena Isidro and
Ana Cristina Marques
Date Posted: December 26, 201070 downloads
Analyst Consensus Revisions and Credit Rating Actions CAAA Annual Conference 2011
Li Yao
Date Posted: December 20, 201069 downloads
IFRS Consequences on Accounting Conservatism within Europe CAAA Annual Conference 2011
Charles Piot ,
Rémi Janin
and
Pascal Dumontier
Date Posted: December 15, 2010292 downloads
Measuring Discretionary Accruals: Are ROA-Matched Models Better than the Original Jones Type Models? CAAA Annual Conference 2011
Michael S. H. Shih
Date Posted: December 10, 2010Last Revised: January 13, 2011213 downloads
An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets CAAA Annual Conference 2011
Jean-Francois Casta
,
Luc J. Paugam
and
Hervé Stolowy
Date Posted: November 29, 2010Last Revised: March 13, 201381 downloads
Corporate Governance in Publicly Traded Small Firms: A Study of Canadian Venture Exchange Companies Business Horizons, Vol. 55, No. 6, pp. 583-591, 2012
Karel Hrazdil
,
Irene M. Gordon and
Daniel M. Shapiro
Date Posted: November 15, 2010Last Revised: October 21, 2012
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