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AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting (Archive)

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Viewing: 1 - 31 of 31 papers

1.

Board Committees, CEO Compensation, and Earnings Management

Number of pages: 43 Posted: 03 Mar 2008 Last Revised: 04 Mar 2008
Working Paper Series
Vienna University of Economics and Business and University of Texas at Austin - McCombs School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 2,321
2.

Discretionary Accruals Quality, Cost of Capital, and Diversification

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 47 Posted: 18 Sep 2006 Last Revised: 25 Aug 2015
Accepted Paper Series
University of Maryland, JSOM, University of Texas at Dallas and University of Illinois at Urbana-Champaign
Downloads 1,019
3.

Special Purpose Vehicles: Empirical Evidence on Determinants and Earnings Management

Accounting Review, Vol. 84, No. 6, 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 44 Posted: 18 Sep 2006 Last Revised: 05 Oct 2010
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business, Carson College of Business and Michigan State University - Eli Broad College of Business
Downloads 773
4.

The Timing of Quarterly 'Pro Forma' Earnings Announcements

Journal of Business Finance & Accounting 39 (3/4): 315-359, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 50 Posted: 18 Sep 2006 Last Revised: 04 Jun 2015
Accepted Paper Series
University of Illinois at Urbana-Champaign, University of Georgia - J.M. Tull School of Accounting and University of Illinois at Urbana-Champaign
Downloads 455
5.

Analysts' Incentives and Street Earnings

Journal of Accounting Research, March 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 39 Posted: 18 Sep 2006 Last Revised: 30 Dec 2008
Accepted Paper Series
Seoul National University, Indiana University Kelley School of Business Indianapolis and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 375
6.

Are U.S. Family Firms Subject to Agency Problems? Evidence from CEO Turnover and Firm Valuation

Number of pages: 50 Posted: 15 Sep 2006
Working Paper Series
Singapore Management University, University of Texas at Dallas - School of Management and Singapore Management University
Downloads 756
7.

Management Forecast Credibility and Underreaction to News

Number of pages: 49 Posted: 15 Sep 2006 Last Revised: 18 Apr 2013
Working Paper Series
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and Massachusetts Institute of Technology (MIT)

Multiple version iconThere are 2 versions of this paper

Downloads 2,193
8.

Brokerage Industry Self-Regulation: The Case of Analysts' Background Disclosures

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper , Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 15 Sep 2006 Last Revised: 13 Jan 2016
Accepted Paper Series
Temple University - Department of Accounting, Arizona State University (ASU) and University of Toronto - Rotman School of Management
Downloads 265
9.

How Does Internal Control Regulation Affect Financial Reporting?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 45 Posted: 15 Sep 2006 Last Revised: 15 Sep 2009
Working Paper Series
Villanova University - Accountancy and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 2,753
10.

Accounting Discretion and Purchase Price Allocation After Acquisitions

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, HKUST Business School Research Paper No. 07-04
Number of pages: 58 Posted: 15 Sep 2006
Working Paper Series
University of California, Riverside and Hong Kong Polytechnic University
Downloads 1,741
11.

An Investigation of Earnings Management through Marketing Actions

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Harvard Business School Working Paper No. 08-073
Number of pages: 59 Posted: 15 Sep 2006 Last Revised: 16 Jul 2010
Working Paper Series
Northwestern University - Kellogg School of Management and University of Virginia - Darden Graduate School of Business
Downloads 1,121
12.

Comprehensive Income: Who's Afraid of Performance Reporting?

Forthcoming in The Accounting Review
Number of pages: 47 Posted: 15 Sep 2006 Last Revised: 15 Sep 2006
Working Paper Series
University of Georgia - J.M. Tull School of Accounting, Michigan State University - Department of Accounting & Information Systems, Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management and Michigan State University

Multiple version iconThere are 2 versions of this paper

Downloads 1,073
13.

Fundamentals-Based Risk Measurement in Valuation

The Accounting Review, Forthcoming
Number of pages: 45 Posted: 15 Sep 2006 Last Revised: 26 Mar 2019
Working Paper Series
University of Illinois at Chicago and University of Minnesota - Twin Cities - Carlson School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 883
14.

Shareholder Litigation and Changes in Disclosure Behavior

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, Journal of Accounting & Economics (JAE), Vol. 47, No. 1-2, 2009
Number of pages: 58 Posted: 15 Sep 2006 Last Revised: 14 Sep 2011
Accepted Paper Series
University of Colorado at Boulder - Leeds School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
Downloads 849
15.

Is Information Risk (Pin) Priced?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 38 Posted: 15 Sep 2006
Working Paper Series
University of Toronto - Rotman School of Management and Columbia Business School
Downloads 498
16.

Aggregate Market Reaction to Earnings Announcements

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 58 Posted: 15 Sep 2006 Last Revised: 27 Apr 2009
Working Paper Series
University of Texas at Dallas and University of Texas at Dallas - Naveen Jindal School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 431
17.

Anti-Takeover Provisions and Corporate Disclosure

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 49 Posted: 15 Sep 2006
Working Paper Series
Texas Christian University and University of Kentucky - Gatton College of Business and Economics
Downloads 413
18.

Benchmarking Against the Performance of High Profile 'Scandal' Firms

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 32 Posted: 15 Sep 2006
Working Paper Series
Columbia University - Columbia Business School, Harvard Business School - Accounting and Control and University of Southern California - Leventhal School of Accounting
Downloads 406
19.

Do MD&A Disclosures Help Users Interpret Disproportionate Inventory Increases?

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting
Number of pages: 46 Posted: 15 Sep 2006 Last Revised: 18 May 2010
Working Paper Series
Saint Louis University
Downloads 402
20.

Institutional Monitoring and Corporate Restructurings

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 40 Posted: 15 Sep 2006
Working Paper Series
University of Texas at Austin - Department of Accounting, Duke University - Fuqua School of Business and George Washington University - Department of Accountancy
Downloads 364
21.

Financial Reporting Concerns, Framing Effects and Employee Stock Option Grants

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 54 Posted: 15 Sep 2006
Working Paper Series
California State University at Fullerton
Downloads 330
22.

Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 42 Posted: 14 Sep 2006
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 2,429
23.

Comparing the Quality of Accruals for Alternative Summary Performance Measures in the Real Estate Investment Trust (REIT) Industry

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 59 Posted: 13 Sep 2006
Working Paper Series
McGill University - Desautels Faculty of Management
Downloads 413
24.

Analysts' Herding Propensity: Theory and Evidence from Earnings Forecasts

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 39 Posted: 12 Sep 2006
Working Paper Series
Yeshiva University, Texas Christian University - M.J. Neeley School of Business and City University of New York - CUNY Baruch College
Downloads 517
25.

Matching and the Properties of Accounting Earnings Over the Last 40 Years

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 49 Posted: 30 Aug 2006
Working Paper Series
Emory University - Department of Accounting and Georgetown University - Robert Emmett McDonough School of Business
Downloads 626
26.

Executive Stock Options, Missed Earnings Targets and Earnings Management

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 49 Posted: 21 Aug 2006
Working Paper Series
Texas A&M University - Department of Accounting, Dartmouth College - Tuck School of Business and Texas A&M University - Department of Accounting

Multiple version iconThere are 2 versions of this paper

Downloads 1,001
27.

Entrepreneurial Shareholder Activism: Hedge Funds and Other Private Investors

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper, ECGI - Finance Working Paper No. 140/2006, NYU Law and Economics Research Paper No. 06-41, 1st Annual Conference on Empirical Legal Studies
Number of pages: 73 Posted: 05 Jul 2006 Last Revised: 24 Jun 2008
Working Paper Series
New York University (NYU) - Department of Accounting and University of Maryland - Robert H. Smith School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 4,924
28.

Corporate Governance in a Competitive Environment

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 54 Posted: 11 Jun 2006
Working Paper Series
Tuck School of Business at Dartmouth and Dartmouth College - Tuck School of Business
Downloads 461
29.

Whistle-Blowing: Target Firm Characteristics and Economic Consequences

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 52 Posted: 15 Mar 2006 Last Revised: 16 Mar 2010
Working Paper Series
Univeristy of San Diego - School of Business, Arizona State University (ASU) - School of Accountancy and Columbia Business School

Multiple version iconThere are 2 versions of this paper

Downloads 975
30.

Is Openness Penalized? Stock Returns Around Earnings Warnings

The Accounting Review, 2007, Vol. 82 (4): 1055-1087
Number of pages: 52 Posted: 20 Jun 2005 Last Revised: 24 Mar 2019
Accepted Paper Series
University of Florida - Warrington College of Business Administration
Downloads 516
31.

Creditors' and Shareholders' Reporting Demands in Public Versus Private Firms: Evidence from Europe

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Contemporary Accounting Research, Forthcoming
Number of pages: 63 Posted: 03 Mar 2004 Last Revised: 18 Sep 2009
Accepted Paper Series
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM), University of Maastricht - Department of Accounting and Information Management and Tilburg University - Department of Accounting & Accountancy
Downloads 1,188