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2017 CAAA Annual Conference (Archive)

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Viewing: 1 - 29 of 29 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 105
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 133
3.

Earnings Management and Financial Reporting Timeliness

Number of pages: 56 Posted: 18 Jan 2017 Last Revised: 15 Aug 2020
Working Paper Series
University of California, Los Angeles, Florida State University - College of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 44
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 5
5.

Fair Value Accounting, Transparency, and Financial Stability

Number of pages: 47 Posted: 18 Jan 2017 Last Revised: 04 Dec 2019
Working Paper Series
Tilburg University - Tilburg University School of Economics and Management
Downloads 152
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 33
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
Hong Kong Polytechnic University and University of Neuchatel - Faculty of Economics and Business
Downloads 34
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
Hong Kong Polytechnic University and University of Neuchatel - Faculty of Economics and Business
Downloads 36
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

Multiple version iconThere are 2 versions of this paper

Downloads 1,094
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

Multiple version iconThere are 2 versions of this paper

Downloads 57
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 158
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 110
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 39
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 61
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 11
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

Multiple version iconThere are 2 versions of this paper

Downloads 72
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: 42 Posted: 14 Jan 2017 Last Revised: 29 Jun 2018
Working Paper Series
University of New Mexico - Department of Accounting, University of Alabama and University of Memphis
Downloads 72
18.

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 34
19.

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

Multiple version iconThere are 2 versions of this paper

Downloads 988
20.

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 156
21.

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 78
22.

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 186
23.

Voluntary Disclosure and Informed Trading

Number of pages: 53 Posted: 10 Jan 2017 Last Revised: 02 Mar 2020
Working Paper Series
HKUST

Multiple version iconThere are 2 versions of this paper

Downloads 212
24.

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 47
25.

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 72
26.

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 59
27.

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

Multiple version iconThere are 2 versions of this paper

Downloads 183
28.

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 211
29.

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 260