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AAA 2005 Financial Accounting & Reporting Section (FARS) Meeting (Archive)

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Viewing: 1 - 20 of 20 papers

1.

Network of Tinkerers: A Model of Open-Source Technology Innovation

BLS Working Paper No. 413
Number of pages: 34 Posted: 10 Oct 2008
Working Paper Series
US Bureau of Labor Statistics, Office of Productivity and Technology
Downloads 163
2.

Impairment Loss of Tangible Assets

Number of pages: 8 Posted: 17 Aug 2006
Working Paper Series
affiliation not provided to SSRN
Downloads 745
3.

Discretionary Accruals and Earnings Management: An Analysis of Pseudo Earnings Targets

Accounting Review, Vol. 81, No. 3, pp. 617-652, 2006, AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 12 Dec 2005 Last Revised: 13 Nov 2009
Accepted Paper Series
University of Georgia, Michigan State University - Department of Accounting & Information Systems and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 2,619
4.

Stock Option Expensing: Evidence from Shareholders' Votes

AAA 2005 FARS Meeting Paper
Posted: 17 Oct 2005
Working Paper Series
University of Miami - Miami Business School, WHU - Otto Beisheim School of Management and Harvard Business School - Accounting and Control
5.

Is Guidance a Macro Factor? the Nature and Information Content of Aggregate Earnings Guidance

AAA 2005 FARS Meeting Paper, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 53 Posted: 04 Aug 2005
Accepted Paper Series
Winston-Salem State University, University of Pittsburgh - Katz Graduate School of Business and The University of Chicago - Booth School of Business
Downloads 799
6.

Related Party Transactions

AAA 2005 FARS Meeting Paper
Number of pages: 40 Posted: 20 Jan 2005
Working Paper Series
Florida Atlantic University - School of Accounting and University of Wisconsin - Madison - Department of Accounting and Information Systems
Downloads 2,229
7.

Accounting Quality and Debt Contracting

Number of pages: 45 Posted: 17 Sep 2004
Working Paper Series
Arizona State University (ASU) - Finance Department, University of Arizona - Eller College of Management and University of Arizona - Department of Accounting
Downloads 3,504
8.

Fair Value Accounting and Gains from Asset Securitizations: A Convenient Earnings Management Tool with Compensation Side-Benefits

Number of pages: 67 Posted: 17 Sep 2004 Last Revised: 15 Mar 2009
Working Paper Series
USC Marshall School of Business, University of Tennessee, Haslam College of Business, Accounting and Information Management and University of Michigan - Stephen M. Ross School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,830
9.

Institutional Investors and Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 43 Posted: 17 Sep 2004
Working Paper Series
University of Iowa - Henry B. Tippie College of Business, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and Central Connecticut State University
Downloads 1,465
10.

Investor Protection and the Information Content of Annual Earnings Announcements: International Evidence

Journal of Accounting and Economics, Forthcoming
Number of pages: 46 Posted: 17 Sep 2004
Accepted Paper Series
University of Southern California - Leventhal School of Accounting, Hong Kong University of Science & Technology (HKUST) and University of Southern California - Leventhal School of Accounting
Downloads 1,232
11.

Causes and Consequences of Goodwill Impairment Losses

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 15 Sep 2004 Last Revised: 13 Feb 2011
Working Paper Series
University of Minnesota - Twin Cities - Department of Accounting, University of Minnesota - Twin Cities - Carlson School of Management, University of Texas at Arlington and University of California, Riverside
Downloads 2,915
12.

The Contagion Effects of Accounting Restatements

AAA 2005 FARS Meeting Paper
Number of pages: 49 Posted: 15 Sep 2004
Working Paper Series
University of Iowa - Department of Accounting, University of Kentucky - Von Allmen School of Accountancy, Gatton College of Business and Economics and University of Iowa - Department of Accounting
Downloads 1,790
13.

Are Accruals Mispriced? Evidence from Tests of an Intertemporal Capital Asset Pricing Model

AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 15 Sep 2004
Working Paper Series
Causeway Capital Management, LLC
Downloads 1,259
14.

Can Short Sellers Anticipate Accounting Restatements?

AAA 2005 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 41 Posted: 15 Sep 2004
Working Paper Series
University of Texas at Arlington, Texas A&M University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 865
15.

Information Diffusion and the Boundary of Market Efficiency: Empirical Evidence from Earnings Announcements

AAA 2005 FARS Meeting Paper
Number of pages: 60 Posted: 14 Sep 2004
Working Paper Series
University of Toronto - Rotman School of Management
Downloads 392
16.

Bias in Quarterly Estimates of Annual Effective Tax Rates and Earnings Management

AAA 2005 FARS Meeting Paper
Number of pages: 39 Posted: 10 Sep 2004 Last Revised: 24 Aug 2011
Working Paper Series
Syracuse University, University of Texas at Austin - McCombs School of Business and North Carolina State University

Multiple version iconThere are 2 versions of this paper

Downloads 823
17.

Evaluating the 'Accrual-Fixation' Hypothesis as an Explanation for the Accrual Anomaly

AAA 2005 FARS Meeting Paper
Number of pages: 54 Posted: 09 Sep 2004
Working Paper Series
Ohio State University (OSU) - Fisher College of Business
Downloads 603
18.

Bold Security Analysts' Earnings Forecasts and Managers' Information Flow

AAA 2005 FARS Meeting Paper
Number of pages: 34 Posted: 07 Sep 2004
Working Paper Series
Hong Kong University of Science and Technology - Department of Accounting, Vanderbilt University - Accounting and Hong Kong University of Science and Technology - Department of Accounting
Downloads 306
19.

Who Trades on Pro Forma Earnings Information?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 05 Sep 2004
Accepted Paper Series
Singapore Management University - School of Accountancy, Steed School of Accounting, University of Georgia - J.M. Tull School of Accounting and The University of Arizona - Eller College of Management
Downloads 1,075
20.

The Importance of Other Information in Setting Stock Prices: A Cross-Country Comparison

AAA 2005 FARS Meeting Paper
Number of pages: 26 Posted: 01 Sep 2004
Working Paper Series
University of Oregon - Department of Accounting and St. John's University
Downloads 267