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AAA 2008 Financial Accounting & Reporting Section (FARS) Meeting (Archive)
36,833 Total downloads | Link to this page | Subscribe to this eJournal (requires login)
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Incl. Electronic Paper On the Association Between Corporate Governance and Earnings Quality
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Shiva Sivaramakrishnan and Shaokun Carol Yu
Texas A&M University (TAMU) - Department of Accounting and Northern Illinois University
Date Posted: April 23, 2008
Last Revised: May 06, 2008
Working Paper Series
1202 downloads

Incl. Electronic Paper Earnings Forecast, Earnings Management, and Asymmetric Price Response
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Baohua Xin
University of Toronto - Rotman School of Management
Date Posted: September 16, 2007
Working Paper Series
380 downloads

Incl. Electronic Paper Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions
Accounting and Finance, Forthcoming
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Date Posted: September 16, 2007
Last Revised: June 11, 2010
Working Paper Series
1555 downloads

Incl. Electronic Paper The Role of Market Forces and Legal Institutions in Bonding Cross-Listed Firms
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Steve Crawford
University of Houston
Date Posted: September 14, 2007
Working Paper Series
173 downloads

Incl. Electronic Paper Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Shuping Chen , Xia Chen , Qiang Cheng and Terry J. Shevlin
University of Texas at Austin - Red McCombs School of Business , Singapore Management University , Singapore Management University and University of California-Irvine
Date Posted: September 13, 2007
Last Revised: April 09, 2013
Working Paper Series
1088 downloads

Incl. Electronic Paper The Forward P/E Ratio and Earnings Growth
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Wan-Ting Wu
University of Massachusetts Boston
Date Posted: September 13, 2007
Last Revised: August 21, 2013
Working Paper Series
976 downloads

Incl. Electronic Paper Causes and Consequences of Disaggregating Earnings Guidance
Journal of Business, Finance and Accounting, 2013, Vol. 40 (1)&(2)
Benjamin Lansford , Baruch Lev and Jenny Wu Tucker
Pennsylvania State University , New York University - Stern School of Business and University of Florida - Warrington College of Business Administration
Date Posted: September 13, 2007
Last Revised: March 11, 2013
Accepted Paper Series
618 downloads

Incl. Electronic Paper Analysts’ Incentives to Overweight Management Guidance when Revising Their Short-Term Earnings Forecasts
The Accounting Review, forthcoming
Mei Feng and Sarah E. McVay
University of Pittsburgh - Katz Graduate School of Business and University of Washington
Date Posted: September 13, 2007
Last Revised: March 22, 2010
Working Paper Series
227 downloads

Incl. Electronic Paper Conservatism Correction in Linear Information Models
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Stefan Henschke , Carsten Homburg and Julia Nasev
University of Cologne , University of Cologne and University of Cologne
Date Posted: September 13, 2007
Working Paper Series
549 downloads

Incl. Electronic Paper Determinants of Analyst Skill Specialization
Allen Huang and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Department of Accounting
Date Posted: September 13, 2007
Last Revised: January 15, 2009
Working Paper Series
282 downloads

Incl. Electronic Paper Evidence of a Recent Increase in the Usefulness of Quarterly Earnings Announcements
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michael J. Smith
Boston University School of Management
Date Posted: September 13, 2007
Working Paper Series
230 downloads

Incl. Electronic Paper Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Vol. 18, No. 4, December 2013
Brian D. Cadman , Tjomme O. Rusticus and Jayanthi Sunder
University of Utah - David Eccles School of Business , London Business School and University of Arizona - Eller College of Management
Date Posted: September 13, 2007
Last Revised: May 04, 2014
Accepted Paper Series
75 downloads

Incl. Electronic Paper Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers
Journal of Accounting Research, Vol. 49, No. 5, December 2011
Francois Brochet , Lucile Faurel and Sarah E. McVay
Harvard Business School , University of California, Irvine and University of Washington
Date Posted: September 12, 2007
Last Revised: May 07, 2013
Accepted Paper Series
605 downloads

The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Accounting Review, Forthcoming
Julia D'Souza , K. Ramesh and Min Shen
Cornell University - Department of Accounting , Rice University and City University of New York (CUNY) - Stan Ross Department of Accountancy
Date Posted: September 12, 2007
Last Revised: July 07, 2009
Accepted Paper Series

Incl. Electronic Paper Do Growth-Option Firms Use Less Relative Performance Evaluation?
Accounting Review, Forthcoming
Ana M. Albuquerque
Boston University - School of Management
Date Posted: September 11, 2007
Last Revised: April 07, 2013
Working Paper Series
342 downloads

Incl. Electronic Paper Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michelle Liu and Peter D. Wysocki
New York Institute of Technology and University of Miami - School of Business Administration
Date Posted: September 11, 2007
Last Revised: January 30, 2008
Working Paper Series
934 downloads

Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Anwer S. Ahmed , Stephanie J. Rasmussen and Senyo Y. Tse
Texas A&M University - Mays Business School , University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business
Date Posted: September 11, 2007
Last Revised: April 22, 2008
Working Paper Series

Incl. Electronic Paper Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Hans Bonde Christensen , Edward Lee and Martin Walker
University of Chicago - Booth School of Business , University of Manchester - Manchester Business School and University of Manchester - Manchester Business School
Date Posted: September 10, 2007
Last Revised: March 14, 2008
Working Paper Series
6606 downloads

Incl. Electronic Paper Returns to Value Investing: Fundamentals or Limits to Arbitrage?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Alexsandro Broedel Lopes and Fernando Caio Galdi
Universidade de São Paulo and Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE)
Date Posted: September 10, 2007
Working Paper Series
409 downloads

Incl. Electronic Paper The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Daniel A. Cohen , Raj Mashruwala and Tzachi Zach
University of Texas at Dallas - Naveen Jindal School of Management , University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business
Date Posted: September 10, 2007
Last Revised: May 05, 2009
Working Paper Series
472 downloads

Incl. Electronic Paper The Determinants and Consequences of Changes in Executive Option-Based Compensation Around the Issuance of SFAS 123R
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Lawrence D. Brown and Yen-Jung Lee
Temple University - Department of Accounting and National Taiwan University
Date Posted: September 06, 2007
Last Revised: April 01, 2014
Working Paper Series
446 downloads

Incl. Electronic Paper Understanding Analysts' Use and Under-Use of Stock Returns and Other Analysts' Forecasts when Forecasting Earnings
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michael B. Clement , Jeffrey Hales and Yanfeng Xue
University of Texas at Austin - Department of Accounting , Georgia Institute of Technology and George Washington University - Department of Accountancy
Date Posted: August 27, 2007
Last Revised: July 09, 2008
Working Paper Series
462 downloads

Incl. Electronic Paper Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Joy Begley , Yanmin Gao and Qiang Cheng
University of British Columbia (UBC) - Sauder School of Business , City University of Hong Kong - College of Business and Singapore Management University
Date Posted: August 23, 2007
Last Revised: April 09, 2013
Working Paper Series
1438 downloads

Incl. Electronic Paper Memory, Transaction Records, and The Wealth of Nations
Accounting, Organizations and Society, Vol. 34, No. 8, 2009
Sudipta Basu , Marcus Kirk and Gregory B. Waymire
Temple University - Department of Accounting , University of Florida - Fisher School of Accounting and Emory University - Department of Accounting
Date Posted: August 22, 2007
Last Revised: May 22, 2014
Accepted Paper Series
326 downloads

Overvaluation and the Choice of Alternative Earnings Management Mechanisms
The Accounting Review, Forthcoming
Brad Badertscher
University of Notre Dame
Date Posted: August 13, 2007
Last Revised: June 24, 2011
Accepted Paper Series

Incl. Electronic Paper The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism
Anup Srivastava and Senyo Y. Tse
Northwestern University - Kellogg School of Management and Texas A&M University - Lowry Mays College & Graduate School of Business
Date Posted: August 13, 2007
Last Revised: July 29, 2010
Working Paper Series
1004 downloads

Incl. Electronic Paper A Study of Firms Surrounding the Threshold of Sarbanes-Oxley Section 404 Compliance
Advances in Accounting, Forthcoming, 2012
Maria E. Nondorf , Zvi Singer and Haifeng You
University of Colorado at Boulder - Leeds School of Business , McGill University - Desautels Faculty of Management and Hong Kong University of Science & Technology - Department of Accounting
Date Posted: August 07, 2007
Last Revised: January 16, 2012
Accepted Paper Series
449 downloads

Incl. Electronic Paper Predicting Material Accounting Misstatements
Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Patricia M. Dechow , Weili Ge , Chad R. Larson and Richard G. Sloan
University of California, Berkeley - Haas School of Business , University of Washington - Michael G. Foster School of Business , University of Houston - Department of Accountancy & Taxation and University of California at Berkeley - Haas School of Business
Date Posted: June 30, 2007
Last Revised: May 24, 2010
Accepted Paper Series
10319 downloads

Incl. Electronic Paper Implications of the Integral Approach and Earnings Management for Alternate Annual Reporting Periods
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Katherine Gunny , John Jacob and Bjorn Jorgensen
University of Colorado at Boulder - Department of Accounting , University of Colorado at Boulder - Department of Accounting and London School of Economics & Political Science (LSE) - Department of Accounting
Date Posted: June 14, 2007
Last Revised: November 01, 2012
Working Paper Series
344 downloads

Incl. Electronic Paper The Effect of Internal Control and Risk Management Regulation on Earnings Quality: Evidence from Germany
Journal of Accounting and Public Policy 33 (1): 1-31, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Nerissa C. Brown , Christiane Pott and Andreas Wömpener
University of Delaware - Alfred Lerner College of Business and Economics , University of Muenster and University of Muenster
Date Posted: November 20, 2006
Last Revised: March 18, 2014
Accepted Paper Series
960 downloads

Incl. Electronic Paper Earnings Volatility and Earnings Predictability
Journal of Accounting and Economics, Forthcoming
Ilia D. Dichev and Vicki Wei Tang
Emory University - Goizueta Business School and Georgetown University - Robert Emmett McDonough School of Business
Date Posted: August 30, 2006
Last Revised: February 22, 2012
Working Paper Series
1128 downloads

Incl. Electronic Paper The Extent and Duration of Analysts' Optimistic Expectations of Initial Public Offer Firms
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Asher Curtis and Julian Yeo
University of Washington and Columbia University - Accounting
Date Posted: March 16, 2006
Last Revised: September 06, 2011
Working Paper Series
103 downloads

Incl. Electronic Paper Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Angela K. Davis , Jeremy Piger and Lisa M. Sedor
University of Oregon , University of Oregon - Department of Economics and DePaul University
Date Posted: January 16, 2006
Last Revised: June 20, 2011
Working Paper Series
1577 downloads

Incl. Electronic Paper Earnings Management and Delisting Risk of Initial Public Offerings
Simon School, University of Rochester, Research Paper Series, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Jinliang Li and Jian Zhou
Tsinghua University - School of Economics & Management and University of Hawaii at Manoa
Date Posted: October 02, 2005
Last Revised: November 22, 2010
Working Paper Series
1554 downloads


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