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SSRN eLibrary Search Results
AAA 2005 Financial Accounting & Reporting Section (FARS) Meeting (Archive)
22,314 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper Network of Tinkerers: A Model of Open-Source Technology Innovation
BLS Working Paper No. 413
Peter B. Meyer
US Bureau of Labor Statistics, Office of Productivity and Technology
Date Posted: October 10, 2008
Working Paper Series
125 downloads

Incl. Electronic Paper Impairment Loss of Tangible Assets
It Sze Seow
affiliation not provided to SSRN
Date Posted: August 17, 2006
Working Paper Series
673 downloads

Incl. Electronic Paper Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets
Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Benjamin C. Ayers , John (Xuefeng) Jiang and P. Eric Yeung
University of Georgia , Michigan State University and Cornell University - Samuel Curtis Johnson Graduate School of Management
Date Posted: December 12, 2005
Last Revised: November 13, 2009
Accepted Paper Series
2388 downloads

Stock Option Expensing: Evidence from Shareholders' Votes
AAA 2005 FARS Meeting Paper
Fabrizio Ferri , Garen Markarian and Tatiana Sandino
Columbia Business School - Accounting, Business Law & Taxation , Fundación Instituto de Empresa, S.L. - IE Business School and Harvard Business School - Accounting and Control
Date Posted: October 17, 2005
Working Paper Series

Incl. Electronic Paper Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance
AAA 2005 FARS Meeting Paper, Journal of Accounting & Economics (JAE), Forthcoming
Carol Anilowski Cain , Mei Feng and Douglas J. Skinner
Wake Forest University , University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business
Date Posted: August 04, 2005
Accepted Paper Series
742 downloads

Incl. Electronic Paper Related Party Transactions
AAA 2005 FARS Meeting Paper
Mark J. Kohlbeck and Brian W. Mayhew
Florida Atlantic University - School of Accounting and University of Wisconsin, Madison - Department of Accounting and Information Systems
Date Posted: January 20, 2005
Working Paper Series
1631 downloads

Incl. Electronic Paper Accounting Quality and Debt Contracting
Sreedhar T. Bharath , Jayanthi Sunder and Shyam V. Sunder
Arizona State University - W.P. Carey School of Business , University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Date Posted: September 17, 2004
Working Paper Series
2956 downloads

Incl. Electronic Paper Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits
Patricia M. Dechow , Linda A. Myers and Catherine Shakespeare
University of California, Berkeley - Haas School of Business , University of Arkansas and University of Michigan - Stephen M. Ross School of Business
Date Posted: September 17, 2004
Last Revised: March 15, 2009
Working Paper Series
2597 downloads

Incl. Electronic Paper Institutional Investors and Accounting Restatements
AAA 2005 FARS Meeting Paper
Paul Hribar and Nicole Thorne Jenkins
University of Iowa - Henry B. Tippie College of Business and University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics
Date Posted: September 17, 2004
Working Paper Series
1322 downloads

Incl. Electronic Paper Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence
Journal of Accounting and Economics, Forthcoming
Mark L. DeFond , Mingyi Hung and Robert Trezevant
University of Southern California - Leventhal School of Accounting , The Hong Kong University of Science and Technology & University of Southern California and University of Southern California - Leventhal School of Accounting
Date Posted: September 17, 2004
Accepted Paper Series
1021 downloads

Incl. Electronic Paper Are Accruals Mispriced? Evidence from Tests of an Intertemporal Capital Asset Pricing Model
AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Mozaffar Khan
Harvard Business School
Date Posted: September 15, 2004
Working Paper Series
1191 downloads

Incl. Electronic Paper Can Short Sellers Anticipate Accounting Restatements?
AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Jap Efendi , Michael Kinney and Edward P. Swanson
University of Texas at Arlington , Texas A&M University (TAMU) - Department of Accounting and Texas A&M University - Mays Business School
Date Posted: September 15, 2004
Working Paper Series
729 downloads

Incl. Electronic Paper Causes and Consequences of Goodwill Impairment Losses
AAA 2005 FARS Meeting Paper
Zining Li , Pervin K. Shroff , Ramgopal Venkataraman and Ivy Zhang
University of Minnesota - Twin Cities - Department of Accounting , University of Minnesota - Twin Cities - Carlson School of Management , University of Texas at Arlington and University of Minnesota - Twin Cities
Date Posted: September 15, 2004
Last Revised: February 13, 2011
Working Paper Series
2333 downloads

Incl. Electronic Paper The Contagion Effects of Accounting Restatements
AAA 2005 FARS Meeting Paper
Cristi A. Gleason , Nicole Thorne Jenkins and W. Bruce Johnson
University of Iowa - Department of Accounting , University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Date Posted: September 15, 2004
Working Paper Series
1546 downloads

Incl. Electronic Paper Information Diffusion and the Boundary of Market Efficiency: Empirical Evidence from Earnings Announcements
AAA 2005 FARS Meeting Paper
Hai Lu
University of Toronto - Rotman School of Management
Date Posted: September 14, 2004
Working Paper Series
341 downloads

Incl. Electronic Paper Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management
AAA 2005 FARS Meeting Paper
Joseph Comprix , Lillian F. Mills and Andrew Schmidt
Syracuse University , University of Texas at Austin - McCombs School of Business and North Carolina State University
Date Posted: September 10, 2004
Last Revised: August 24, 2011
Working Paper Series
737 downloads

Incl. Electronic Paper Evaluating the 'Accrual-Fixation' Hypothesis as an Explanation for the Accrual Anomaly
AAA 2005 FARS Meeting Paper
Tzachi Zach
Ohio State University (OSU) - Fisher College of Business
Date Posted: September 09, 2004
Working Paper Series
509 downloads

Incl. Electronic Paper Bold Security Analysts' Earnings Forecasts and Managers' Information Flow
AAA 2005 FARS Meeting Paper
Allen Huang , Richard H. Willis and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting , Vanderbilt University - Owen Graduate School of Management and Hong Kong University of Science and Technology - Department of Accounting
Date Posted: September 07, 2004
Working Paper Series
254 downloads

Incl. Electronic Paper Who Trades on Pro Forma Earnings Information?
Accounting Review, Forthcoming
Neil Bhattacharya , Ervin L. Black , Theodore E. Christensen and Richard Mergenthaler Jr.
Singapore Management University - School of Accountancy , Steed School of Accounting , Brigham Young University - Marriott School of Management and University of Iowa - Henry B. Tippie College of Business
Date Posted: September 05, 2004
Accepted Paper Series
961 downloads

Incl. Electronic Paper The Importance of Other Information in Setting Stock Prices: A Cross-Country Comparison
AAA 2005 FARS Meeting Paper
David A. Guenther and Kevin Jialin Sun
University of Oregon - Department of Accounting and St. John's University
Date Posted: September 01, 2004
Working Paper Series
258 downloads


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