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AAA 2008 Financial Accounting & Reporting Section (FARS) Meeting (Archive)
34,146 Total downloads
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Showing Papers 1 - 34 of 34
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On the Association Between Corporate Governance and Earnings Quality AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Shiva Sivaramakrishnan and
Shaokun Carol Yu
Date Posted: April 23, 2008Last Revised: May 06, 20081130 downloads
Earnings Forecast, Earnings Management, and Asymmetric Price Response AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Baohua Xin
Date Posted: September 16, 2007366 downloads
Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions Accounting and Finance, Forthcoming
Anwer S. Ahmed and
Scott Duellman
Date Posted: September 16, 2007Last Revised: June 11, 20101426 downloads
The Role of Market Forces and Legal Institutions in Bonding Cross-Listed Firms AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Steve Crawford
Date Posted: September 14, 2007162 downloads
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
Date Posted: September 13, 2007Last Revised: April 09, 2013867 downloads
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
Date Posted: September 13, 2007Last Revised: March 11, 2013596 downloads
Analysts’ Incentives to Overweight Management Guidance when Revising Their Short-Term Earnings Forecasts The Accounting Review, forthcoming
Mei Feng
and
Sarah E. McVay
Date Posted: September 13, 2007Last Revised: March 22, 2010217 downloads
Conservatism Correction in Linear Information Models AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Stefan Henschke ,
Carsten Homburg and
Julia Nasev
Date Posted: September 13, 2007529 downloads
Determinants of Analyst Skill Specialization
Allen Huang and
Amy Y. Zang
Date Posted: September 13, 2007Last Revised: January 15, 2009275 downloads
Evidence of a Recent Increase in the Usefulness of Quarterly Earnings Announcements AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Michael J. Smith
Date Posted: September 13, 2007216 downloads
Managerial Empire Building, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, (CAAA) 2008 Annual Conference Paper
Clara Xiaoling Chen ,
Hai Lu and
Theodore Sougiannis
Date Posted: September 13, 2007Last Revised: March 08, 2011680 downloads
The Forward P/E Ratio and Earnings Growth AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Wan-Ting Wu
Date Posted: September 13, 2007Last Revised: February 11, 2009905 downloads
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
Date Posted: September 12, 2007Last Revised: May 07, 2013572 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
Date Posted: September 12, 2007Last Revised: July 07, 2009
Do Growth-Option Firms Use Less Relative Performance Evaluation? Accounting Review, Forthcoming
Ana M. Albuquerque
Date Posted: September 11, 2007Last Revised: April 07, 2013268 downloads
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
Date Posted: September 11, 2007Last Revised: January 30, 2008849 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
Date Posted: September 11, 2007Last Revised: April 22, 2008
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
Date Posted: September 10, 2007Last Revised: March 14, 20085818 downloads
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
Date Posted: September 10, 2007379 downloads
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
Date Posted: September 10, 2007Last Revised: May 05, 2009458 downloads
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
Date Posted: September 06, 2007Last Revised: September 15, 2008417 downloads
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
Date Posted: August 27, 2007Last Revised: July 09, 2008426 downloads
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
Date Posted: August 23, 2007Last Revised: April 09, 20131395 downloads
Memory, Transaction Records, and The Wealth of Nations AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Accounting, Organizations and Society, Vol. 34, No. 8, 2009
Sudipta Basu ,
Marcus Kirk and
Gregory B. Waymire
Date Posted: August 22, 2007Last Revised: April 03, 2010308 downloads
Overvaluation and the Choice of Alternative Earnings Management Mechanisms The Accounting Review, Forthcoming
Brad Badertscher
Date Posted: August 13, 2007Last Revised: June 24, 2011
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
Date Posted: August 13, 2007Last Revised: July 29, 2010976 downloads
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
Date Posted: August 07, 2007Last Revised: January 16, 2012431 downloads
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
Date Posted: June 30, 2007Last Revised: May 24, 20109284 downloads
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 N. Jorgensen
Date Posted: June 14, 2007Last Revised: November 01, 2012324 downloads
The Effect of Internal Control and Risk Management Regulation on Earnings Quality: Evidence from Germany Journal of Accounting and Public Policy, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Nerissa C. Brown
,
Christiane Pott
and
Andreas Wömpener
Date Posted: November 20, 2006Last Revised: January 31, 2013804 downloads
Earnings Volatility and Earnings Predictability Journal of Accounting and Economics, Forthcoming
Ilia D. Dichev and
Vicki Wei Tang
Date Posted: August 30, 2006Last Revised: February 22, 20121034 downloads
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
Date Posted: March 16, 2006Last Revised: September 06, 201199 downloads
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
Date Posted: January 16, 2006Last Revised: June 20, 20111467 downloads
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
Date Posted: October 02, 2005Last Revised: November 22, 20101468 downloads
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