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American Accounting Association Meetings (AAA)

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Viewing: 1 - 50 of 1,233 papers

1.

Firm Complexity and Post-Earnings-Announcement Drift

Number of pages: 52 Posted: 21 Nov 2019 Last Revised: 02 Dec 2019
Working Paper Series
University of California Riverside, Yonsei University and Koç University
Downloads 778
2.

Earnings Announcement Disclosures and Changes in Analysts' Information

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 24 Oct 2015 Last Revised: 09 Sep 2016
Accepted Paper Series
Pennsylvania State University, City University of New York - Stan Ross Department of Accountancy and University of Texas at Austin
Downloads 302
3.

Are Fair Value Options Created Equal? A Study of SFAS 159 and Earnings Volatility

Number of pages: 47 Posted: 03 Feb 2014 Last Revised: 26 Jun 2014
Working Paper Series
Willamette University - Atkinson Graduate School of Management, Willamette University - Atkinson Graduate School of Management and Cal Poly Pomona
Downloads 206
4.

Missed Distress Signals: Evidence from the Fair Value Option for Liabilities

Posted: 29 Jan 2014 Last Revised: 03 Aug 2014
Working Paper Series
Cal Poly Pomona, Willamette University - Atkinson Graduate School of Management and Willamette University - Atkinson Graduate School of Management

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5.

Economic Effects of IFRS Adoption in Brazil: An Empirical Analysis of Stock Price Synchronicity

Number of pages: 25 Posted: 24 Jan 2014
Working Paper Series
University of São Paulo (USP), FEA-USP, Lisbon University Institute (ISCTE-IUL), FEA-USP and FEA-USP
Downloads 411
6.

Ownership Concentration, IFRS Adoption and Earnings Quality: Evidence from an Emerging Market

Number of pages: 50 Posted: 23 Jan 2014
Working Paper Series
Sabanci University, Queen Mary University of London and Sabanci University
Downloads 360
8.

Unravelling the ‘Black Box’ of the Accounting Profession: Evidence from the IFRS for SMEs

2014 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 56 Posted: 16 Jan 2014 Last Revised: 26 Jan 2017
Working Paper Series
ESSEC Business School and University of Pisa
Downloads 226
9.

The Effect of the IFRS on Intercompany Transactions. The Case of the Greek Food-Beverage Sector

Procedia Technology /Elsevier (2013)
Number of pages: 10 Posted: 08 Jan 2014
Accepted Paper Series
University of Macedonia, University of Macedonia, University of Macedonia and International Hellenic University
Downloads 147
10.

The Effect of Intercompany Transactions in the Value Relevance after the Adoption of IFRS. The Case of the Greek Listed Companies

World Finance Conference, 2013
Number of pages: 21 Posted: 08 Jan 2014
Accepted Paper Series
University of Macedonia, University of Macedonia, University of Macedonia and International Hellenic University
Downloads 113
11.

Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing

Number of pages: 13 Posted: 06 Jan 2014
Working Paper Series
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317
Downloads 833
12.

Modeling Time in REA/Real Databases: Planning and Availability

Number of pages: 24 Posted: 29 Dec 2013
Working Paper Series
University of Southern California - Marshall School of Business
Downloads 30
13.

Determinants of Earnings Management: Evidence from Around the World

Number of pages: 56 Posted: 24 Dec 2013
Working Paper Series
Towson University, Metropolitan State University of Denver and University of the Witwatersrand - Faculty of Commerce, Law & Management
Downloads 878
14.

Evaluating the Accounting Information Quality and Decision-Usefulness of Governmental Financial Reporting When Becoming More Accrual Like: Evidence of a Change from Cash to Modified Cash

Cohen, S. and Karatzimas, S. "Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash", Meditari Accountancy Research, Vol. 25, No. 1, pp. 95-113
Posted: 18 Dec 2013 Last Revised: 26 Apr 2017
Accepted Paper Series
Athens University of Economics and Business - Department of Business Administration and Autonomous University of Barcelona
15.

Incentive Contracts, Market Risk, and Cost of Capital

Contemporary Accounting Research, Forthcoming
Number of pages: 28 Posted: 03 Dec 2013
Working Paper Series
University of California, San Diego (UCSD) - Rady School of Management
Downloads 230
16.

The Empirical Analysis of Target Ratcheting Under Self-Evaluation

Number of pages: 38 Posted: 25 Nov 2013
Working Paper Series
Yonsei University - School of Business
Downloads 109
17.

Do Firms have Tax-Influenced Capital Structure Targets? Evidence from Taken Over Companies that Became Subsidiaries

Number of pages: 46 Posted: 18 Nov 2013
Working Paper Series
University of Mannheim - Department of Finance and Accounting & Taxation
Downloads 110
18.

Going-Concern Opinions and Bank Loan Contracting

Posted: 17 Nov 2013 Last Revised: 13 Feb 2014
Working Paper Series
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Long Island University Post and University of Central Oklahoma
19.

Customer-Base Concentration, Profitability and the Relationship Life Cycle

The Accounting Review: May 2016, Vol. 91, No. 3, pp. 883-906
Number of pages: 47 Posted: 31 Oct 2013 Last Revised: 21 Nov 2019
Accepted Paper Series
Neeley School of Business, Yonsei University and Koç University
Downloads 754
20.

Recession Analysts and Conservative Forecasting

Number of pages: 55 Posted: 15 Oct 2013 Last Revised: 25 Jun 2014
Working Paper Series
University of Texas at Austin - Department of Accounting and Nanyang Technological University (NTU)
Downloads 316
21.

Executive Board Member Financial Expertise and IPO Performance

Number of pages: 43 Posted: 13 Oct 2013 Last Revised: 23 Mar 2019
Working Paper Series
University of Kansas - Accounting and Information Systems Area, University of Kansas, Iowa State University - College of Business and University of Colorado Colorado Springs
Downloads 243
22.

The Pricing of Firms with Expected Losses/Profits: The Role of January

The Journal of Business Finance & Accounting
Number of pages: 55 Posted: 01 Oct 2013 Last Revised: 24 May 2018
Working Paper Series
The Chinese University of Hong Kong, Shenzhen, University of Illinois at Chicago and University of California-Irvine
Downloads 404
23.

Industry-Specific Discretionary Accruals and the Accruals Anomaly

Number of pages: 54 Posted: 15 Sep 2013 Last Revised: 16 Sep 2013
Working Paper Series
Wayne State University - School of Business Administration
Downloads 247
24.

Tournament Group Identity and Performance: The Moderating Effect of Winner Proportion

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 47 Posted: 21 Aug 2013 Last Revised: 06 Dec 2016
Working Paper Series
University of Central Florida and University of Waterloo - School of Accounting and Finance
Downloads 145
25.

Human Capital between Generalists and Specialists: How Does It Impact Innovation?

Number of pages: 54 Posted: 21 Aug 2013 Last Revised: 01 Nov 2013
Working Paper Series
Pennsylvania State University-Erie, Black School of Business
Downloads 92
26.

Time Is Relative: How Framing of Time Estimation Affects the Accuracy of Cost Information

Number of pages: 48 Posted: 21 Aug 2013 Last Revised: 09 Apr 2020
Working Paper Series
Emory University - Goizueta Business School and University of Fribourg - Department of Business Administration
Downloads 1,218
27.

Performance Measurement Systems and Subordinate Self-Control of Emergent Learning

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 21 Aug 2013 Last Revised: 29 Nov 2013
Working Paper Series
Purdue University - Krannert School of Management
Downloads 127
28.
Downloads 47
29.

How Control System Design Affects Performance Evaluation Compression: The Role of Information Accuracy and Outcome Transparency

Accounting, Organizations and Society, Forthcoming
Number of pages: 35 Posted: 21 Aug 2013 Last Revised: 29 Jan 2016
Accepted Paper Series
Tulane University - A.B. Freeman School of Business, Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and University of Amsterdam Business School
Downloads 198
30.

Performance Pay, Performance Measurement, and Decision Delegation in German Manufacturing Firms

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 29 Posted: 21 Aug 2013 Last Revised: 02 May 2014
Working Paper Series
University of Western Australia
Downloads 88
31.

A Marathon, a Series of Sprints, or Both? Tournament Horizon and Dynamic Task Complexity in Multi-Period Settings

Accounting Review, Forthcoming
Posted: 21 Aug 2013 Last Revised: 08 Dec 2015
Accepted Paper Series
University of Wisconsin - Madison, University of South Carolina and Georgia State University
32.

The Influence of Target Setting on Employees’ Investment Behavior

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 37 Posted: 21 Aug 2013 Last Revised: 05 Sep 2017
Working Paper Series
Maastricht University, Maastricht University and Maastricht University School of Business and Economics
Downloads 164
33.

CEO Power and Relative Performance Evaluation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 43 Posted: 20 Aug 2013 Last Revised: 27 May 2016
Working Paper Series
Darden School of Business University of Virginia, LMU Munich, Ludwig Maximilian University of Munich (LMU) - Faculty of Business Administration (Munich School of Management) and University of Vienna - Accounting and Control
Downloads 162
34.

Accounting Information Aggregation and Managerial Cooperation

Journal of Management Accounting Research, Forthcoming
Number of pages: 45 Posted: 20 Aug 2013 Last Revised: 20 Nov 2019
Accepted Paper Series
Miami University of Ohio - Richard T. Farmer School of Business Administration
Downloads 175
35.

Asymmetric Cost Behavior

Journal of Management Accounting Research, Vol. 26, No. 2, 43-79, 2014
Number of pages: 60 Posted: 20 Aug 2013 Last Revised: 13 Aug 2015
Accepted Paper Series
Temple University - Department of Accounting and Temple University - Fox School of Business and Management - Department of Accounting
Downloads 1,015
36.

Voluntary Clawback Adoption and the Use of Financial Measures in CFO Bonus Plans

The Accounting Review, Vol. 93, No. 3, May 1, 2018
Posted: 20 Aug 2013 Last Revised: 12 May 2018
Accepted Paper Series
University of Amsterdam - Amsterdam Business School, University of Melbourne and University of Amsterdam - Faculty of Economics and Business, Amsterdam Business School
37.

The Role of Transitory Earnings for Managerial Effort Allocation to Intangibles

Number of pages: 30 Posted: 20 Aug 2013
Working Paper Series
Old Dominion University - College of Business & Public Administration
Downloads 71
38.

Effects of Directors’ and Officers’ Liability Insurance on Corporate Diversification

Number of pages: 47 Posted: 20 Aug 2013
Working Paper Series
National Chung Hsing University - Department of Accounting, California State University at Fullerton, Feng Chia University and Feng Chia University
Downloads 179
39.

Management Forecasts in Japan: Do Managers Accurately Estimate Costs When They Issue Management Forecasts?

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 56 Posted: 20 Aug 2013
Working Paper Series
Kinki University
Downloads 208
40.

Asymmetries in Cost-Volume-Profit Relation: Cost Stickiness and Conditional Conservatism

Number of pages: 54 Posted: 20 Aug 2013
Working Paper Series
Temple University - Department of Accounting, Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting and University of the Pacific (UOP)
Downloads 986
41.

Market Competition, Social Network and Firm Performance: An Emerging Economy Test

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 23 Posted: 20 Aug 2013
Working Paper Series
National Chengchi University (Taipei), Tunghai University - Department of Accounting and National Chengchi University (Taipei)
Downloads 165
42.

Self-Fulfilling Prophecy? An Examination of Exposure to Economic Theory and Opportunistic Behavior

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 45 Posted: 20 Aug 2013
Working Paper Series
Xavier University - Department of Accountancy, Northern Illinois University, Worcester Polytechnic Institute and College of William and Mary
Downloads 294
43.

What Are the Consequences of Board Destaggering?

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 61 Posted: 20 Aug 2013 Last Revised: 30 Mar 2016
Working Paper Series
University of Washington - Michael G. Foster School of Business, Washington and Lee University and University of British Columbia - Sauder School of Business
Downloads 368
44.

Strategy Alignment and Performance Evaluation for Shared Service Centers: A Longitudinal Study on the Role of Balanced Scorecard

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 46 Posted: 19 Aug 2013
Working Paper Series
San Diego State University - Accountancy, Fu-Jen Catholic University and National Chengchi University (Taipei)
Downloads 352
45.

Lenzini Steel: The Impact of Transfer Pricing and Taxes on Global Operations

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 26 Posted: 19 Aug 2013
Working Paper Series
Northern Illinois University - Department of Accountancy, Grant Thornton, LLP - Chicago Office and Northern Illinois University - Department of Accountancy
Downloads 409
46.

The Impact of Clawback Provisions on Information Processing and Investment Behavior

Management Accounting Research (2017), 37, 1-11, AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 24 Jun 2018
Accepted Paper Series
Bundeswehr University Munich, Virginia Commonwealth University and European University Viadrina Frankfurt (Oder)
47.

Balancing Control Structures: An Empirical Analysis of the Levers of Control Framework

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 50 Posted: 19 Aug 2013 Last Revised: 28 Nov 2013
Working Paper Series
Nyenrode University, Nyenrode Business University and Clemson University
Downloads 417
48.

Stakeholder Orientations and Cost Management

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 19 Aug 2013 Last Revised: 18 Oct 2017
Accepted Paper Series
Northeastern University - Accounting Group, Hohai University and Washington and Lee University - Williams School of Commerce, Economics, and Politics
Downloads 107
49.

Do Job Candidates’ Effort Promises Matter When the Labor Market is Competitive? Experimental Evidence

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Posted: 19 Aug 2013 Last Revised: 22 Aug 2018
Working Paper Series
University of Bern - Institute for Accounting and University of South Carolina
50.

Profiting from Cost Mis-Allocation: An Analysis of the Interaction Among Biases in Reported Costs and Full-Cost Pricing

Number of pages: 20 Posted: 19 Aug 2013
Working Paper Series
University of Trento and University of Trento - Department of Economics and Management
Downloads 81