SSRN 2017 CAAA Annual Conference (Archive)

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: 62 Posted: 17 Jan 2017 Last Revised: 25 May 2018

Working Paper Series

Ole-Kristian Hope, Heng Yue and Qinlin Zhong

University of Toronto - Rotman School of Management, Singapore Management University - School of Accountancy and Peking University - Guanghua School of Management

Downloads 708

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: 58 Posted: 13 Jan 2017 Last Revised: 18 Apr 2018

Working Paper Series

Ole-Kristian Hope, Yi Li, Qiliang Liu and Han Wu

University of Toronto - Rotman School of Management, Hunan University, Wuhan University - School of Economics and Management and HEC Paris

Downloads 674

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

Conor Brown, John Evans, Donald V. Moser and Adam Presslee

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 210

4.

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

Michael (Minye) Tang and Li Zhang

New York University (NYU) and Rutgers, The State University of New Jersey - Accounting

Downloads 168

5.

Voluntary Disclosure and Informed Trading

Number of pages: 63 Posted: 10 Jan 2017 Last Revised: 07 Dec 2017

Working Paper Series

Evgeny Petrov

Dartmouth College - Tuck School of Business

Downloads 136

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

Jean-François Henri and Marc J. F. Wouters

Université Laval and Karlsruhe Institute of Technology

Downloads 114

7.

What Are the Costs of Disclosing Accounting Irregularities for U.S. Listed Foreign Firms?

2017 Canadian Academic Accounting Association (CAAA) Annual Conference

Number of pages: 54 Posted: 29 Aug 2016 Last Revised: 16 Jun 2018

Working Paper Series

Weili Ge, Dawn A. Matsumoto, Emily Jing Wang and Jenny Li Zhang

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 96

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

Wally Smieliauskas, Russell Craig and Joel Amernic

University of Toronto - Rotman School of Management, University of Portsmouth and University of Toronto - Rotman School of Management

Downloads 92

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: 30 Apr 2018

Working Paper Series

Tota Panggabean, Yasheng Chen and Johnny Jermias

California State University, Sacramento - College of Business Administration, Xiamen University - Accounting Department and Simon Fraser University (SFU) - Beedie School of Business

Downloads 59

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

Jimmy Smith, Ian Burt and Michael Gentile

Gonzaga University, Niagara University and Niagara University

Downloads 50

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

Shahid Khan, Mark C. Anderson, Hussein A. Warsame and Michael Wright

Pennsylvania State University, University of Calgary - Haskayne School of Business, University of Calgary and affiliation not provided to SSRN

Downloads 50

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

Baolei Qi and Ping Zhang

Xi'an Jiaotong University (XJTU) - School of Management and University of Toronto - Rotman School of Management

Downloads 43

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

Ulrich Menzefricke and Wally Smieliauskas

University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management

Downloads 41

14.

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

Joseph P. Faello, Seungjae Shin and Ajeet Jain

Mississippi State University, Mississippi State University and Alabama A&M University - Department of Economics, Finance, and Office Systems Management

Downloads 40

15.

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

Kai Chen, Darren Henderson and Christine I. Wiedman

Wilfrid Laurier University - School of Business & Economics, Wilfrid Laurier University and University of Waterloo

Downloads 35

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

Claire Deng, Kiridaran (Giri) Kanagaretnam and Zejiang Zhou

York University, Schulich School of Business, York University - Schulich School of Business and Anhui University

There are 2 versions of this paper

Downloads 34

17.

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

Hyun A. Hong, Ji Woo Ryou and Anup Srivastava

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

There are 2 versions of this paper

Downloads 34

18.

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

Cristina Bailey, Steve Buchheit and Kevin Kim

Boise State University, University of Alabama and University of Memphis

Downloads 33

19.

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

Albert Mensah

City University of Hong Kong (CityUHK)

Downloads 25

20.

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

Amina Sobhy, Ehab K. A. Mohamed and Mostaq M. Hussain

The German University in Cairo, The German University in Cairo - Faculty of Management Technology and UNBSJ

Downloads 24

21.

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

Leslie Berger, Theresa Libby and Alan Webb

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