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American Accounting Association Meetings (AAA)

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Viewing: 1 - 50 of 1,223 papers

1.

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 288
2.

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 198
3.

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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4.

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 Sao Paulo (USP), FEA-USP, Lisbon University Institute (ISCTE-IUL), FEA-USP and FEA-USP
Downloads 393
5.

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 342
7.

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 214
8.

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 Technological Education Institute (TEI) of Central Macedonia
Downloads 141
9.

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 Technological Education Institute (TEI) of Central Macedonia
Downloads 109
10.

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 665
11.

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 26
12.

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 780
13.

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
14.

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 226
15.

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 102
16.

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 106
17.

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
18.

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: 25 Jan 2017
Accepted Paper Series
Neeley School of Business, Yonsei University and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 721
19.

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 284
20.

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 209
21.

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 (CUHK), University of Illinois at Chicago and University of California-Irvine
Downloads 393
22.

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 240
23.

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 134
24.

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 85
25.

Measurement Error in Time-driven Costing: An Experimental Comparison of Different Approaches to Estimating Time

Number of pages: 54 Posted: 21 Aug 2013 Last Revised: 29 Jul 2019
Working Paper Series
Emory University - Goizueta Business School and University of Fribourg - Department of Business Administration
Downloads 1,185
26.

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 125
27.
Downloads 47
28.

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 183
29.

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 83
30.

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
31.

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 144
32.

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 142
33.

Accounting Information Aggregation and Managerial Cooperation

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 55 Posted: 20 Aug 2013
Working Paper Series
Miami University of Ohio - Richard T. Farmer School of Business Administration
Downloads 166
34.

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 897
35.

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
36.

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 66
37.

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 162
38.

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 203
39.

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 935
40.

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 161
41.

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 274
42.

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 360
43.

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 331
44.

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 392
45.

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 Zeppelin University
46.

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 382
47.

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 94
48.

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
49.

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 76
50.

Towards a Contingency Theory of Enterprise Risk Management

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 44 Posted: 19 Aug 2013 Last Revised: 17 Oct 2013
Working Paper Series
Harvard Business School and Harvard Business School
Downloads 2,028