Viewing: 1 - 30 of 30 papers
1.
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: 30 Apr 2018
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
118
2.
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
163
3.
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness
Contemporary Accounting Research, Forthcoming
Number of pages: 58
Posted: 18 Jan 2017
Last Revised: 07 May 2021
Accepted Paper Series
University of California, Los Angeles - Anderson School of Management, Florida State University - College of Business and University of British Columbia (UBC) - Sauder School of Business
There are 2 versions of this paper
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness
Contemporary Accounting Research, Forthcoming
Number of pages: 58
Posted: 18 Jan 2017
Last Revised: 07 May 2021
Downloads
150
Why Firms Announce Good News Late: Earnings Management and Financial Reporting Timeliness
Contemporary Accounting Research, Forthcoming
Posted: 18 May 2021
Downloads
150
4.
Does the Financial Reporting Transparency of Securitization Affect Bank Lending Decisions?
2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 64
Posted: 18 Jan 2017
Last Revised: 19 Dec 2020
Working Paper Series
Wilfrid Laurier University
Downloads
11
5.
Fair Value Accounting, Illiquid Assets, and Financial Stability
Number of pages: 54
Posted: 18 Jan 2017
Last Revised: 05 Apr 2021
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management
Downloads
189
6.
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
37
7.
A Consistent Research Design for Value Relevance Studies
2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 81
Posted: 17 Jan 2017
Last Revised: 20 Mar 2018
Working Paper Series
Dongbei University of Finance and Economics and University of Neuchatel - Faculty of Economics and Business
Downloads
37
8.
Future Earnings Expectations and Earnings Attributes
2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 51
Posted: 17 Jan 2017
Last Revised: 20 Mar 2018
Working Paper Series
Dongbei University of Finance and Economics and University of Neuchatel - Faculty of Economics and Business
Downloads
39
9.
China’s Anti-Corruption Campaign and Financial Reporting Quality
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: 54
Posted: 17 Jan 2017
Last Revised: 02 Jun 2019
Working Paper Series
University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Renmin University of China - School of Business
There are 2 versions of this paper
China’s Anti-Corruption Campaign and Financial Reporting Quality
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: 54
Posted: 17 Jan 2017
Last Revised: 02 Jun 2019
Downloads
1,151
China’s Anti-Corruption Campaign and Financial Reporting Quality
Contemporary Accounting Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2020-111
Number of pages: 55
Posted: 16 Aug 2019
Downloads
45
Downloads
1,151
10.
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
There are 2 versions of this paper
The Effects of Tournament Horizon and the Percentage of Winners on Social Comparisons and Performance in Multi-Period Competitions
AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 47
Posted: 17 Aug 2016
Last Revised: 30 Mar 2017
Downloads
110
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
Downloads
59
Downloads
59
11.
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
183
12.
Voluntary Disclosure of Disaggregated Balance Sheet and Cash Flow Information Around Restatements
Number of pages: 48
Posted: 14 Jan 2017
Last Revised: 14 Mar 2019
Working Paper Series
Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo
Downloads
129
13.
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
40
14.
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
63
15.
Harvest Now or Invest Further — The Dilemma Reexamined
2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 43
Posted: 14 Jan 2017
Last Revised: 25 Mar 2020
Working Paper Series
University of California Riverside, University of Calgary - Haskayne School of Business and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads
16
16.
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, West Virginia University and University of Calgary - Haskayne School of Business
There are 2 versions of this paper
Managerial Incentives and Changes in Corporate Investments Following the Inception of Credit Default Swap Trade
Tuck School of Business Working Paper No. 2973275
Number of pages: 56
Posted: 24 May 2017
Last Revised: 20 Mar 2018
Downloads
182
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
Downloads
77
Downloads
77
17.
Political Uncertainty and Firm's Information Environment: Evidence from China
2017 Canadian Academic Accounting Association (CAAA) Annual Conference
, Journal of Accounting and Public Policy, forthcoming
Number of pages: 64
Posted: 14 Jan 2017
Last Revised: 14 Feb 2020
Working Paper Series
Central University of Finance and Economics (CUFE), University of International Business and Economics, Saint Louis University and Central University of Finance and Economics
Downloads
48
18.
Newspaper Censorship in China: Evidence from Tunneling Scandals
2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 63
Posted: 13 Jan 2017
Last Revised: 04 May 2020
Working Paper Series
University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris
There are 2 versions of this paper
Newspaper Censorship in China: Evidence from Tunneling Scandals
2017 Canadian Academic Accounting Association (CAAA) Annual Conference, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 63
Posted: 13 Jan 2017
Last Revised: 04 May 2020
Downloads
1,078
Newspaper Censorship in China: Evidence from Tunneling Scandals
Forthcoming, Management Science, HEC Paris Research Paper No. ACC-2020-1389, Rotman School of Management Working Paper No. 362934
Number of pages: 63
Posted: 18 Sep 2020
Last Revised: 22 Oct 2020
Downloads
131
Downloads
1,078
19.
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
169
20.
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
There are 2 versions of this paper
Do Locally-Based Independent Directors Reduce Corporate Misconduct?
Number of pages: 50
Posted: 13 Jan 2016
Last Revised: 30 Apr 2017
Downloads
93
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
Downloads
90
Downloads
90
21.
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
193
22.
Limits to Nonmarket Insurance: A Textual Analysis of the Impact of Corporate Social Responsibility on Media Sentiment
2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 23
Posted: 10 Jan 2017
Working Paper Series
IIM Kozhikode and University of Saskatchewan - Edwards School of Business
Downloads
14
23.
Voluntary Disclosure and Informed Trading
Number of pages: 53
Posted: 10 Jan 2017
Last Revised: 02 Mar 2020
Working Paper Series
HKUST
There are 2 versions of this paper
Voluntary Disclosure and Informed Trading
Number of pages: 53
Posted: 10 Jan 2017
Last Revised: 02 Mar 2020
Downloads
247
Voluntary Disclosure and Informed Trading
Contemporary Accounting Research, Forthcoming
Posted: 31 Mar 2020
Downloads
247
24.
Investor Sentiment and Conditional Accounting Conservatism
2017 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 52
Posted: 06 Jan 2017
Working Paper Series
Shenzhen University - Shenzhen Audencia Business School, University of Maryland - Department of Accounting & Information Assurance and University of Queensland - Accounting and Accountability
Downloads
17
25.
The Effects of Time Pressure on the Belief Revisions of Nonprofessional Investors
Number of pages: 70
Posted: 06 Jan 2017
Last Revised: 20 Mar 2018
Working Paper Series
RSM Erasmus University Rotterdam, NHH Norwegian School of Economics and University of Nevada, Las Vegas
Downloads
56
26.
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
77
27.
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
HEC Paris - Accounting and Management Control Department
Downloads
63
28.
The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-listed Foreign Firms
Number of pages: 53
Posted: 29 Aug 2016
Last Revised: 21 Dec 2018
Working Paper Series
University of Washington - Michael G. Foster School of Business, University of Washington - Department of Accounting, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of British Columbia - Sauder School of Business
There are 2 versions of this paper
The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-listed Foreign Firms
Number of pages: 53
Posted: 29 Aug 2016
Last Revised: 21 Dec 2018
Downloads
195
The Price of Being Foreign: Stock Market Penalties Associated With Accounting Irregularities for U.S.-Listed Foreign Firms
Contemporary Accounting Research, Forthcoming
Posted: 24 Jun 2019
Downloads
195
29.
Range Has It: Decoding the Information Content of Forecast Ranges
Review of Accounting Studies, Forthcoming, 28th Annual Conference on Financial Economics and Accounting
Number of pages: 51
Posted: 04 Jun 2016
Last Revised: 20 Mar 2018
Accepted Paper Series
Florida International University (FIU) and Rutgers, The State University of New Jersey - Accounting
Downloads
224
30.
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
273
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.