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AAA 2009 Financial Accounting & Reporting Section (FARS) Meeting (Archive)

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Viewing: 1 - 42 of 42 papers

1.

The Laws of War and the 'Lesser Evil'

Harvard Law School Faculty Scholarship Series Working Paper No. 24, Yale Journal of International Law, Vol. 35, No. 1, 2010
Number of pages: 69 Posted: 14 Dec 2008 Last Revised: 24 Dec 2009
Working Paper Series
Harvard Law School
Downloads 572
2.

The Effect of Board Independence on Information Asymmetry

European Accounting Review, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2015-23
Number of pages: 50 Posted: 23 Sep 2008 Last Revised: 14 Jan 2015
Accepted Paper Series
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, Hong Kong Polytechnic University - School of Accounting and Finance and Peking University
Downloads 755
3.

Representationally Faithful Disclosures, Organizational Design and Managers' Segment Reporting Decisions

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Sep 2008 Last Revised: 02 Apr 2009
Working Paper Series
Financial Accounting Standards Board, University of Utah and Texas Christian University - Department of Accounting
Downloads 500
4.

Detecting Opportunistic Special Items

Baruch College Zicklin School of Business Research Paper No. 2019-01-01
Number of pages: 63 Posted: 20 Sep 2008 Last Revised: 17 Jan 2019
Working Paper Series
Winston-Salem State University, City University of New York - Stan Ross Department of Accountancy and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 879
5.

An Analysis of Managerial Use and Market Consequences of Earnings Management and Expectation Management

The Accounting Review, Forthcoming
Number of pages: 52 Posted: 20 Sep 2008 Last Revised: 15 Mar 2012
Working Paper Series
University of Illinois at Chicago, Michigan State University and Northern Illinois University
Downloads 843
6.

Investor Trading and the Post Earnings Announcement Drift

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper ; The Accounting Review, Forthcoming
Number of pages: 46 Posted: 20 Sep 2008 Last Revised: 17 Sep 2011
Working Paper Series
University of Georgia, National University of Singapore (NUS) and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 766
7.

Voluntary Disclosure of Sensitivity

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 24 Posted: 20 Sep 2008
Working Paper Series
London School of Economics & Political Science (LSE) - Department of Accounting and Finance and College of Business Administration University of Illinois at Chicago
Downloads 326
8.

A Re-Examination of the Costs (and Benefits) to Equity Investors from Including Accruals in Financial Reporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 45 Posted: 20 Sep 2008 Last Revised: 02 Jul 2009
Working Paper Series
Baylor University, Price College of Business and Korea University
Downloads 285
9.

Fundamental Analysis and Hedge Trading in a Disagreement Model

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 41 Posted: 20 Sep 2008
Working Paper Series
University of British Columbia - Sauder School of Business
Downloads 273
10.

Adjusting Linear Information Models for the Asymmetric Timeliness of Earnings*

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 39 Posted: 20 Sep 2008
Working Paper Series
University of Cologne, University of Cologne and Ludwig-Maximilians-University Munich
Downloads 236
11.

Does The Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Forthcoming in Management Science
Number of pages: 39 Posted: 19 Sep 2008 Last Revised: 07 Jul 2015
Working Paper Series
Syracuse University - Joseph I. Lubin School of Accounting, Gonzaga University, University of Arizona - Department of Accounting and University of Missouri at Columbia - School of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 519
12.

How Do Managers of Non-Announcing Firms Respond to Intra-Industry Information Transfers?

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 57 Posted: 18 Sep 2008 Last Revised: 01 May 2012
Accepted Paper Series
University of St. Thomas - Minnesota

Multiple version iconThere are 2 versions of this paper

Downloads 239
13.

CEO Pay, Managerial Power, and SFAS 123(R)

The Accounting Review (2012) Vol. 87, No. 6 (DOI: 10.2308/accr-50224)
Posted: 18 Sep 2008 Last Revised: 19 Aug 2014
Working Paper Series
University of Texas - Arlington
14.

Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers

The Accounting Review, Vol. 86, No. 1, 2011
Number of pages: 46 Posted: 17 Sep 2008 Last Revised: 27 Aug 2010
Working Paper Series
Brigham Young University - Marriott School, Utah State University - Huntsman School of Business and Texas A&M University - Mays Business School
Downloads 1,610
15.

Corporate Governance and Executive Perquisites: Evidence from the New SEC Disclosure Rules

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 58 Posted: 16 Sep 2008 Last Revised: 18 Mar 2009
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of Oklahoma - Michael F. Price College of Business and Korea University
Downloads 891
16.

Balance Sheet Conservatism and Debt Contracting

Number of pages: 51 Posted: 14 Sep 2008 Last Revised: 26 Nov 2016
Working Paper Series
University of Arizona - Eller College of Management, University of Arizona - Department of Accounting and McGill University - Desautels Faculty of Management
Downloads 812
17.

The Determinants and Information Content of the Forward-looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 57 Posted: 13 Sep 2008
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 821
18.

The Power of Reputation: Hedge Fund Activists

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 13 Sep 2008 Last Revised: 10 Jan 2009
Working Paper Series
University of Maryland - Robert H. Smith School of Business
Downloads 443
19.

Expected Mispricing: The Joint Influence of Accounting Transparency and Investor Base

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 13 Sep 2008 Last Revised: 16 Aug 2012
Working Paper Series
University of Illinois at Urbana-Champaign, American University - Kogod School of Business and University of Illinois at Urbana-Champaign
Downloads 421
20.

Accruals and Conditional Equity Premium*

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56 Posted: 13 Sep 2008 Last Revised: 26 Jan 2010
Working Paper Series
University of Cincinnati - Department of Finance - Real Estate and Western Connecticut State University - Ancell School of Business
Downloads 198
21.

Changes in the Value Relevance of R&D Expenses after IFRS Adoption

Advances in Accounting, 2016, Forthcoming
Number of pages: 48 Posted: 12 Sep 2008 Last Revised: 02 Oct 2016
Accepted Paper Series
California State University at Fullerton and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 47
22.

Are Investors Confused by Restatements after Sarbanes-Oxley?

Accounting Review, Vol. 86, No. 2, pp. 507-539, 2011, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Posted: 12 Sep 2008 Last Revised: 14 Apr 2011
Accepted Paper Series
University of Notre Dame
23.

Research for Sale: Determinants and Consequences of Paid-for Analyst Research

Journal of Financial Economics, Vol. 100, No. 1 (2010): 182-200.
Number of pages: 51 Posted: 11 Sep 2008 Last Revised: 03 Dec 2013
Accepted Paper Series
University of Florida - Fisher School of Accounting
Downloads 331
24.

Conservatism Measures that Control for the Effects of Economic Rents on Stock Returns

Review of Quantitative Finance and Accounting, Vol. 42, No. 4, pp. 731-756, 2014
Posted: 11 Sep 2008 Last Revised: 22 Aug 2014
Accepted Paper Series
University of California, Los Angeles (UCLA) - Accounting Area and University of Oregon - Charles H. Lundquist School of Business
25.

Executive Overconfidence and the Slippery Slope to Financial Misreporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Chicago Booth Research Paper No. 08-25
Number of pages: 47 Posted: 11 Sep 2008 Last Revised: 25 Nov 2011
Working Paper Series
University of Pennsylvania - Accounting Department and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,320
26.

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 11 Sep 2008 Last Revised: 13 Nov 2011
Working Paper Series
University of Washington - Michael G. Foster School of Business, New York University - Stern School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 1,778
27.

Do CFOs Have Styles of Their Own? An Empirical Investigation of the Effect of Individual CFOs on Financial Reporting Practices

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 59 Posted: 11 Sep 2008 Last Revised: 27 Oct 2010
Working Paper Series
University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting and University of British Columbia - Sauder School of Business
Downloads 1,398
28.

Rating Agency Adjustments to GAAP Financial Statements and Their Effect on Ratings and Credit Spreads

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 11 Sep 2008 Last Revised: 11 Mar 2014
Working Paper Series
HEC Paris
Downloads 1,209
29.

Economic Consequences of Recognizing Off-Balance Sheet Activities*

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 11 Feb 2009
Working Paper Series
University of British Columbia - Sauder School of Business
Downloads 807
30.

Cover Me: Managers' Response to Decreases in Analyst Coverage*

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47 Posted: 11 Sep 2008
Working Paper Series
Rutgers, The State University of New Jersey - Accounting & Information Systems and University of Texas at Dallas
Downloads 196
31.

Assessing the Impact of Alternative Fair Value Measures on the Efficiency of Project Selection and Continuation

Accounting Review, Vol. 87, No. 2, 2012
Posted: 11 Sep 2008 Last Revised: 17 Jan 2013
Accepted Paper Series
University of California, Los Angeles (UCLA) - Accounting Area and University of California at Los Angeles
32.

Financial Credibility, Ownership, and Financing Constraints in Private Firms

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 08 Sep 2008 Last Revised: 19 Mar 2011
Working Paper Series
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 835
33.

Does Silence Speak? An Empirical Analysis of Disclosure Choices during Conference Calls

Journal of Accounting Research, Vol. 48, No. 3, pp. 531-563
Number of pages: 50 Posted: 08 Sep 2008 Last Revised: 02 Dec 2010
Working Paper Series
Tilburg University - Tilburg School of Economics and Management, Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE) and Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM)
Downloads 414
34.

Investor Sentiment, Post-Earnings Announcement Drift, and Accruals

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 03 Sep 2008 Last Revised: 24 Jun 2009
Working Paper Series
New York University and College of William and Mary - Mason School of Business
Downloads 1,619
35.

Why do CFOs Become Involved in Material Accounting Manipulations?

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 01 Sep 2008 Last Revised: 29 Jan 2013
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business, University of Washington - Michael G. Foster School of Business, University of Hong Kong and University of California-Irvine
Downloads 2,641
36.

Outside Directors, Litigation Environment and Management Earnings Forecasts

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 50 Posted: 26 Aug 2008 Last Revised: 08 Feb 2009
Working Paper Series
University of Massachusetts Boston
Downloads 256
37.

Implications of Insufficient and Excess Cash for Future Performance

2009 FARS
Number of pages: 53 Posted: 13 Aug 2008 Last Revised: 11 Jun 2010
Working Paper Series
Texas Tech University - Rawls College of Business and College of William and Mary

Multiple version iconThere are 2 versions of this paper

Downloads 308
38.

The Effect of Using a Lattice Model to Estimate Reported Option Values

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Vol. 32, No. 1, pp. 193-222, McCombs Research Paper Series No. ACC-02-09
Number of pages: 50 Posted: 04 Jun 2008 Last Revised: 24 Jun 2015
Accepted Paper Series
University of Kentucky - Von Allmen School of Accountancy, University of Texas at Austin - Department of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 398
39.

Information and the Cost of Capital: An Ex-Ante Perspective

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Posted: 16 May 2008 Last Revised: 25 Dec 2013
Working Paper Series
Copenhagen Business School - Department of Finance, Aarhus University - School of Economics and Management and University of British Columbia
40.

Information Content of Insider Trades Before and After the Sarbanes-Oxley Act

Accounting Review, Forthcoming
Number of pages: 49 Posted: 21 Mar 2008 Last Revised: 25 Oct 2009
Working Paper Series
Boston University - Department of Accounting
Downloads 1,198
41.

Why are Recommendations Optimistic? Evidence from Analysts’ Coverage Initiations

Review of Accounting Studies 16, 2011
Number of pages: 51 Posted: 18 Jun 2007 Last Revised: 16 Oct 2013
Accepted Paper Series
University of Colorado at Boulder - Department of Accounting, Yale School of Management and C.T. Bauer College of Business University of Houston
Downloads 526
42.

CEO Risk-Related Incentives and Income Smoothing

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 61 Posted: 26 Mar 2007 Last Revised: 18 Apr 2009
Working Paper Series
Case Western Reserve University - Department of Accountancy, University of Padua and WHU - Otto Beisheim School of Management
Downloads 1,087