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2017 CAAA Annual Conference (Archive)

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Viewing: 1 - 23 of 23 papers

1.

China’s Anti-Corruption Campaign and Firm-Level Transparency

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, Rotman School of Management Working Paper No. 2899403, Singapore Management University School of Accountancy Research Paper No. 2017-56
Number of pages: 55 Posted: 17 Jan 2017 Last Revised: 01 Nov 2017
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Peking University - Guanghua School of Management
Downloads 626
2.

Protecting the Giant Pandas: Newspaper Censorship of Negative News

2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 61 Posted: 13 Jan 2017 Last Revised: 17 Jan 2018
Working Paper Series
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
Downloads 625
3.

Performance Measurement and Pay Dispersion

AAA 2017 Management Accounting Section (MAS) Meeting, 2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 55 Posted: 12 Jan 2016 Last Revised: 25 Oct 2017
Working Paper Series
University of Pittsburgh, University of Pittsburgh - Katz Graduate School of Business, University of Pittsburgh - Accounting Group and University of Waterloo - School of Accounting and Finance
Downloads 190
4.

Range Has It: Decoding the Information Content of Forecast Ranges

28th Annual Conference on Financial Economics and Accounting
Number of pages: 51 Posted: 04 Jun 2016 Last Revised: 01 Feb 2018
Working Paper Series
New York University (NYU) and Rutgers, The State University of New Jersey - Accounting
Downloads 148
5.

Voluntary Disclosure and Informed Trading

Number of pages: 63 Posted: 10 Jan 2017 Last Revised: 07 Dec 2017
Working Paper Series
Dartmouth College - Tuck School of Business
Downloads 123
6.

Coexistence of Management Control Practices and Successful Product Innovation

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 49 Posted: 11 Jan 2017 Last Revised: 16 Jun 2017
Working Paper Series
Université Laval and Karlsruhe Institute of Technology
Downloads 97
7.

What Are the Costs of Admitting Mistakes for U.S. Listed Foreign Firms?

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 29 Aug 2016 Last Revised: 10 Jan 2017
Working Paper Series
University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting, University of British Columbia (UBC) - Sauder School of Business and University of British Columbia - Sauder School of Business
Downloads 84
8.

GAAP as Ineffective Legal Defense of Financial Reporting: Implications for Truthfulness, Auditability, and the IASB's Proposed 2015 Conceptual Framework

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 16 Jan 2017 Last Revised: 03 Apr 2017
Working Paper Series
University of Toronto - Rotman School of Management, University of Portsmouth and University of Toronto - Rotman School of Management
Downloads 76
9.

The Effect of Motivated Reasoning and Dissent on Information Search and Strategy Evaluation Using Balanced Scorecard: An Eye-Tracking Study

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 62 Posted: 18 Jan 2017 Last Revised: 15 Mar 2017
Working Paper Series
California State University, Sacramento - College of Business Administration, Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business
Downloads 49
10.

Activity Based Costing in Intercollegiate Athletic Departments: Is There Value in Using It?

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 35 Posted: 13 Jan 2017 Last Revised: 19 Apr 2017
Working Paper Series
Gonzaga University, Niagara University and Niagara University
Downloads 43
11.

IFRS Adoption and Liquidity: A Comparative Analysis of Canada with Australia and the United Kingdom

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 54 Posted: 18 Jan 2017 Last Revised: 08 Mar 2017
Working Paper Series
Pennsylvania State University, University of Calgary - Haskayne School of Business, University of Calgary and affiliation not provided to SSRN
Downloads 40
12.

Estimation and Interpretation of Individual Auditor's Effects on Audit Quality Measures: Evidence from China

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 05 Jan 2017
Working Paper Series
Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management
Downloads 38
13.

Managerial Miscalibration and Its Effects on the Auditability of Accounting Estimates: Evidence from Pension Accounting

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 70 Posted: 14 Jan 2017 Last Revised: 18 Mar 2017
Working Paper Series
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 37
14.

You Blinked: The Role and Incentives of Managers in Increasing Corporate Risks Following the Inception of Credit Default Swap Trade

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 65 Posted: 14 Jan 2017 Last Revised: 24 May 2017
Working Paper Series
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Texas - Rio Grande Valley and Dartmouth College - Tuck School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 30
15.

Managerial Motivation for Claiming a Goodwill Impairment Loss During a Period of Economic Prosperity

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 32 Posted: 08 Jan 2017 Last Revised: 24 Mar 2017
Working Paper Series
Mississippi State University, Mississippi State University and Alabama A&M University - Department of Economics, Finance, and Office Systems Management
Downloads 29
16.

Do Locally-Based Independent Directors Reduce Corporate Misconduct?

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 50 Posted: 13 Jan 2017 Last Revised: 30 Apr 2017
Working Paper Series
York University, Schulich School of Business, York University - Schulich School of Business and Anhui University

Multiple version iconThere are 2 versions of this paper

Downloads 26
17.

Watching the Glass Ceiling: An Investigation of Financial Presentation Modality and Gender Bias

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 38 Posted: 14 Jan 2017 Last Revised: 16 Mar 2017
Working Paper Series
Boise State University, University of Alabama and University of Memphis
Downloads 26
18.

The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 47 Posted: 16 Jan 2017 Last Revised: 30 Mar 2017
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Kenneth G. Dixon School of Accounting - University of Central Florida and University of Waterloo - School of Accounting and Finance

Multiple version iconThere are 2 versions of this paper

Downloads 22
19.

Corporate Governance and Bank Performance: Experience with Ten Asian Countries

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 39 Posted: 14 Jan 2017 Last Revised: 25 Jan 2017
Working Paper Series
The German University in Cairo, The German University in Cairo - Faculty of Management Technology and UNBSJ
Downloads 20
20.

Directly Managing Earnings by Deviating from Clear-Cut Property, Plant and Equipment (PPE) Impairment Rules

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 78 Posted: 30 Dec 2016 Last Revised: 05 Apr 2017
Working Paper Series
City University of Hong Kong (CityUHK)
Downloads 20
21.

Voluntary Disclosure of Balance Sheet and Cash Flow Information Around Restatements

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 42 Posted: 14 Jan 2017 Last Revised: 19 Jan 2018
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo
Downloads 14
22.

Social Influence Pressures and the Risk Perceptions of Aspiring Financial Market Professionals

Number of pages: 51 Posted: 21 Nov 2016 Last Revised: 15 Sep 2017
Working Paper Series
McGill University, Independent, HEC Montreal and McGill University - Desautels Faculty of Management
Downloads 13
23.

CEO Perquisites in Canada, 1971-2008: Certainly Not 'Pure' Managerial Excess

2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 17 Posted: 18 Jan 2017 Last Revised: 13 Jun 2017
Working Paper Series
ESG UQAM and York University - Atkinson School of Administrative Studies
Downloads 8