Viewing: 1 - 50 of 50 papers
1.
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, 2018
Number of pages: 51
Posted: 09 Jun 2014
Last Revised: 13 Jan 2018
Accepted Paper Series
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California
There are 2 versions of this paper
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, 2018
Number of pages: 51
Posted: 09 Jun 2014
Last Revised: 13 Jan 2018
Downloads
761
Credit Default Swaps and Managers’ Voluntary Disclosure
Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Downloads
761
2.
Internal Control and Operational Efficiency
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55
Posted: 08 Jun 2013
Last Revised: 15 Dec 2014
Working Paper Series
Singapore Management University, Singapore Management University - School of Accountancy and Lehigh University - College of Business & Economics
There are 2 versions of this paper
Internal Control and Operational Efficiency
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55
Posted: 08 Jun 2013
Last Revised: 15 Dec 2014
Downloads
657
Internal Control and Operational Efficiency
Contemporary Accounting Research, Forthcoming
Number of pages: 49
Posted: 18 Jan 2017
Downloads
563
Downloads
657
3.
Earnings Smoothing: Does It Exacerbate or Constrain Stock Price Crash Risk?
Journal of Corporate Finance, Forthcoming
Number of pages: 59
Posted: 15 Dec 2014
Last Revised: 02 Nov 2016
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, City University of Hong Kong and Concordia University, Quebec
Downloads
485
4.
Does Short Selling Improve Analyst Forecast Quality?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 57
Posted: 14 Dec 2014
Last Revised: 26 May 2018
Working Paper Series
Brock University - Goodman School of Business, University of British Columbia (UBC) - Sauder School of Business, University of California, Irvine - Paul Merage School of Business and University of British Columbia - Sauder School of Business
Downloads
473
5.
Long-Term Trends in Audit Market Shares: Effects of BIG-4 Pricing Strategies or Non BIG-4 Market Power?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 59
Posted: 25 Feb 2014
Last Revised: 21 Jan 2016
Working Paper Series
University of Louisville and Rutgers, The State University of New Jersey - Accounting
Downloads
464
6.
Conservative Reporting and Securities Class Action Lawsuits
2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting Horizons, Forthcoming
Number of pages: 57
Posted: 16 Aug 2012
Last Revised: 09 Oct 2015
Working Paper Series
University of Kansas - Accounting and Information Systems Area, University of Louisville and Cheung Kong Graduate School of Business
There are 2 versions of this paper
Conservative Reporting and Securities Class Action Lawsuits
2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Accounting Horizons, Forthcoming
Number of pages: 57
Posted: 16 Aug 2012
Last Revised: 09 Oct 2015
Downloads
420
Conservative Reporting and Securities Class Action Lawsuits
Accounting Horizons, Vol. 30, No. 1, 2016
Posted: 19 Jan 2018
Downloads
420
7.
Health-Insurer Bargaining Power and Firms' Incentives to Manage Earnings: Evidence from an Economic Shock
2015 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2438716, Forthcoming, Journal of Accounting, Auditing, and Finance
Number of pages: 43
Posted: 21 May 2014
Last Revised: 14 Jul 2017
Accepted Paper Series
University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management
Downloads
386
8.
Policy Uncertainty and Analyst Performance
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 03 Dec 2014
Last Revised: 01 May 2017
Working Paper Series
Boston College and University of Waterloo
Downloads
289
9.
Corporate Governance, Firms’ Performance and Earnings Management: Evidence from German Listed Companies
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 15
Posted: 16 Dec 2014
Working Paper Series
UNBSJ, The German University in Cairo and The German University in Cairo
Downloads
270
10.
Do Voluntary CSR Reports Affect Earnings Informativeness?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50
Posted: 16 Dec 2014
Last Revised: 20 May 2017
Working Paper Series
Tulane University and University of Toronto - Accounting
Downloads
244
11.
Corporate Social Responsibility, Corporate Governance, and Managerial Risk-Taking
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 81
Posted: 09 Jan 2015
Working Paper Series
Brock University - Department of Finance, Operations and Information Systems (FOIS), Brock University, Goodman School of Business, Brock University and Brock University - Accounting
Downloads
232
12.
The Effect of Internal Control Weakness on Firm Valuation: Evidence from SOX Section 404 Disclosures
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41
Posted: 23 Nov 2014
Last Revised: 09 Dec 2014
Working Paper Series
Shanghai Lixin University of Commerce, Shanghai Lixin University of Commerce, Nanjing University - Accounting, University of Regina and University of Manitoba - Asper School of Business
Downloads
230
13.
Corporate Social Responsibility and Tax Reporting Aggressiveness in a Transition Economy
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 26
Posted: 16 Dec 2014
Working Paper Series
Lingnan University and Lingnan University
Downloads
209
14.
Corporate Governance Ratings and Firm Performance: Canadian Evidence
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 35
Posted: 16 Dec 2014
Working Paper Series
American University of Nigeria
Downloads
176
15.
Market Reaction to XBRL Filings
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 48
Posted: 09 Jan 2015
Working Paper Series
New York University (NYU) - Department of Accounting and Brock University - Accounting
Downloads
153
16.
How Does the Information Signal from Short Interest Affect Audit Effort? An Examination of the Role of External Monitoring and Managerial Incentives
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54
Posted: 15 Dec 2014
Last Revised: 10 Feb 2016
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, University of British Columbia (UBC) - Sauder School of Business, University of New South Wales (UNSW) and University of British Columbia (UBC) - Sauder School of Business
Downloads
148
17.
Can Shareholder Activism Improve Gender Diversity on Corporate Boards?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37
Posted: 16 Dec 2014
Working Paper Series
University of Waterloo and City University of New York (CUNY) – Baruch College
There are 2 versions of this paper
Can Shareholder Activism Improve Gender Diversity on Corporate Boards?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37
Posted: 16 Dec 2014
Downloads
147
Can Shareholder Activism Improve Gender Diversity on Corporate Boards?
Corporate Governance: An International Review, Vol. 24, Issue 4, pp. 443-461, 2016
Number of pages: 19
Posted: 06 Jul 2016
Downloads
147
18.
Meet/Beat Market Expectation, Accounting Conservatism and Corporate Governance
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53
Posted: 16 Dec 2014
Working Paper Series
Rutgers, The State University of New Jersey - Rutgers Business School at Newark & New Brunswick, Monash University and University of Louisville
Downloads
143
19.
Stock Price Associations with Expected and Unexpected Earnings
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 45
Posted: 16 Dec 2014
Working Paper Series
University of Muenster, University of California-Irvine and University of Muenster
Downloads
134
20.
Accounting Profitability and Takeover Likelihood
Number of pages: 54
Posted: 16 Dec 2014
Last Revised: 14 Apr 2016
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Connecticut - Department of Accounting and University of Oklahoma - Michael F. Price College of Business
Downloads
131
21.
Reputable Inside Directors and Internal Control Effectiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 60
Posted: 16 Dec 2014
Working Paper Series
Hong Kong Baptist University, Hong Kong Baptist University (HKBU) - Department of Accountancy & Law and United International College (UIC)
Downloads
122
22.
Supplier’s Relationship-Specific Investment and Customer’s Management Forecasts
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 37
Posted: 17 Dec 2014
Last Revised: 04 Dec 2015
Working Paper Series
Wilfrid Laurier University - School of Business & Economics
Downloads
120
23.
Joining the Conversation: How Quiet Is the IPO Quiet Period?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 66
Posted: 10 Dec 2014
Working Paper Series
University of Pennsylvania - Accounting Department
Downloads
114
24.
Sexism, Statements, and Audits
Number of pages: 37
Posted: 02 Nov 2014
Last Revised: 13 Sep 2016
Working Paper Series
Chapman University - George L. Argyros School of Business and Economics - Economic Science Institute and Chapman University - George L. Argyros School of Business & Economics
Downloads
112
25.
Does Social Performance Influence Breadth of Ownership?
Journal of Business Finance & Accounting, June 2018
Number of pages: 49
Posted: 13 Jun 2014
Last Revised: 16 Jul 2018
Accepted Paper Series
City University of Hong Kong, City University of Hong Kong (CityUHK) and Hong Kong Baptist University
Downloads
111
26.
Material Weakness Disclosures and Restatement Announcements
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 17 Dec 2014
Working Paper Series
Memorial University of Newfoundland (MNU) - Faculty of Business Administration, Southwestern University of Finance and Economics (SWUFE) - School of Accountancy and Rutgers, The State University of New Jersey - Accounting
Downloads
109
27.
Target Ownership Plan and Earnings Management
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 53
Posted: 26 Nov 2014
Last Revised: 09 Dec 2014
Working Paper Series
Brock University - Goodman School of Business, University of Waterloo - School of Accounting and Finance and University of Waterloo - School of Accounting and Finance
Downloads
104
28.
Lean Healthcare and Ontario Case Costing - An Examination of Strategic Change and Management Control Systems
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 24
Posted: 17 Dec 2014
Working Paper Series
Linnaeus University - School of Business and Economics and Goodman School of Business - Accounting
Downloads
101
29.
The Oversight Role of Regulators: Evidence from SEC Comment Letters in the IPO Process
Review of Accounting Studies, Forthcoming
Number of pages: 56
Posted: 06 Mar 2015
Last Revised: 17 Jul 2018
Accepted Paper Series
City University of Hong Kong (CityUHK) and Hong Kong Baptist University
Downloads
94
30.
Earnings Management of Chinese Central State-Owned Enterprises - The Alignment Effects and State-Level Incentives
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25
Posted: 17 Dec 2014
Working Paper Series
Saint Mary's University and Saint Mary's University, Canada
Downloads
90
31.
Temporality and Evidence of Earnings Management in Fraud Companies
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 39
Posted: 17 Dec 2014
Working Paper Series
University of Manitoba - Asper School of Business
Downloads
90
32.
Effects of Performance-Based Pay, Social Recognition, and Training on Performance in Creative Problem Solving: An Experimental Investigation
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50
Posted: 13 Dec 2014
Working Paper Series
University of Western Ontario - Richard Ivey School of Business
Downloads
88
33.
Does Information Traffic Matter to Accounting Information Usefulness? Evidence from Internet Search Data
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54
Posted: 17 Dec 2014
Working Paper Series
Wilfrid Laurier University and Wilfrid Laurier University
Downloads
87
34.
Addressing Puzzle About Equity Valuation Using Multiples: How Earnings Forecasts Outperform Residual Income Model in Multiples
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64
Posted: 15 Dec 2014
Working Paper Series
University of Nottingham
Downloads
77
35.
The Diversity of 'Diversity' in Canadian Accounting Firm Recruitment Websites
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 40
Posted: 15 Dec 2014
Working Paper Series
Carleton University - Eric Sprott School of Business, University of Ottawa - Telfer School of Management, Carleton University, Carleton University and Saint Mary's University, Canada
Downloads
70
36.
Determinants of Undetected Unintentional Errors in Audited Financial Statements
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 66
Posted: 16 Dec 2014
Last Revised: 26 May 2015
Working Paper Series
University of Guelph - Department of Management
Downloads
65
37.
Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25
Posted: 22 Nov 2014
Working Paper Series
Wilfrid Laurier University - Lazaridis School of Business and Economics
There are 2 versions of this paper
Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
Number of pages: 25
Posted: 22 Nov 2014
Downloads
120
Directors’ and Officers’ Liability Insurance and Tax Aggressiveness
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 25
Posted: 22 Nov 2014
Downloads
65
Downloads
65
38.
The Implication of Auditor Operational Efficiency for Auditor Competition
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49
Posted: 17 Dec 2014
Working Paper Series
University of Toronto - Rotman School of Management and Wilfrid Laurier University
Downloads
58
39.
Fostering and Forcing Uses of Accounting: Labour-Management Negotiations in the Automotive Crisis in Canada 2008-2009
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54
Posted: 14 Dec 2014
Working Paper Series
Brock University - Goodman School of Business and UNSW Australia Business School, School of Accounting
Downloads
46
40.
Preparer Intention and Accounting Training on Repairing the Trustworthiness of Accounting
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 41
Posted: 03 Dec 2014
Working Paper Series
Brock University - Goodman School of Business
Downloads
42
41.
Managerial Discretion and Task Interdependence in Teams
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46
Posted: 08 Dec 2014
Working Paper Series
University of Bern - Institute for Accounting and Georgia State University
There are 2 versions of this paper
Managerial Discretion and Task Interdependence in Teams
2015 AAA Annual Meeting
Number of pages: 52
Posted: 16 Aug 2014
Last Revised: 02 Jul 2015
Downloads
143
Managerial Discretion and Task Interdependence in Teams
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 46
Posted: 08 Dec 2014
Downloads
40
Downloads
40
42.
Decision Logics by Nurse Leaders: A Case Study of the Use of Accounting Information in a British Columbia Health Authority
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 32
Posted: 15 Dec 2014
Working Paper Series
Royal Roads University and London South Bank University - Centre for Research in Accounting
Downloads
38
43.
Corporate Governance and Stock Prices of Japanese Firms Adopting International Financial Reporting Standards: Early Evidence
Doshisha Shogaku (The Doshisha Business Review) 67(6): 35-47
Posted: 16 Dec 2014
Last Revised: 04 Mar 2017
Accepted Paper Series
University of Tokyo - Department of Technology Management for Innovation and University of Tokyo - Department of Technology Management for Innovation
44.
Dirty Surplus Accounting and Dividend Payout in the Banking Industry
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Working Paper Series
University of Padua, Concordia University, Quebec - Department of Accountancy, Concordia University - Department of Accountancy and University of Padua
45.
Do Career Concerns Affect the Delay of Bad News Disclosure?
The Accounting Review, Forthcoming
Posted: 14 Dec 2014
Last Revised: 27 Jun 2017
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Florida - Warrington College of Business Administration and University of Illinois at Urbana-Champaign
46.
Do Restatement Borrowing Firms Benefit From Board Tie with Lending Banks?
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Last Revised: 17 Jun 2015
Working Paper Series
City University of Hong Kong (CityUHK), Department of Accountancy, Students
47.
Product Market Competition and Analyst Forecasting Activity: International Evidence
Journal of Banking and Finance, Vol. 56, 2015, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 14 Dec 2014
Last Revised: 15 Jun 2015
Accepted Paper Series
Texas Christian University - M.J. Neeley School of Business, Hong Kong Baptist University (HKBU) and University of Massachusetts Boston
48.
The Debt Market Relevance of MD&A Risk Disclosures: Evidence from the Pricing of Credit Default Swaps
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Last Revised: 19 Jul 2018
Working Paper Series
University of Alberta - School of Business
49.
The Effect of Annual Report Readability on Cost of Debt
2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Posted: 15 Dec 2014
Working Paper Series
Georgia State University - School of Accountancy, University of Lethbridge, University of Toronto - Rotman School of Management and Dalhousie University
50.
XBRL Adoption and Bank Loan Contracting: Early Evidence
Journal of Information Systems, Forthcoming
Posted: 01 Dec 2014
Last Revised: 30 Jul 2017
Accepted Paper Series
University of Illinois at Chicago, City University of Hong Kong, University of Waterloo - School of Accounting and Finance and National University of Singapore (NUS)
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