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AAA 2010 Financial Accounting & Reporting Section (FARS) Meeting (Archive)

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Viewing: 1 - 37 of 37 papers

1.

How do Individual Investors React to Global IFRS Adoption?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52 Posted: 22 Aug 2009 Last Revised: 02 Aug 2012
Working Paper Series
Humboldt University of Berlin - School of Business and Economics, University of Mannheim - Accounting and Taxation, University of Cologne and London School of Economics & Political Science (LSE)
Downloads 1,952
2.

Value of Cash Holdings and Accounting Conservatism

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 11 Jun 2009 Last Revised: 25 Aug 2011
Working Paper Series
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

Multiple version iconThere are 2 versions of this paper

Downloads 1,647
3.

The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 01 Aug 2009 Last Revised: 20 Sep 2013
Accepted Paper Series
University of Georgia - J.M. Tull School of Accounting
Downloads 1,364
4.

Disclosure Tone and Shareholder Litigation

Chicago Booth School of Business Research Paper No. 09-01, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 51 Posted: 23 Jan 2009 Last Revised: 01 Nov 2011
Working Paper Series
University of Colorado at Boulder - Leeds School of Business, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Colorado at Boulder - Leeds School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,248
5.

Evaluating Methods to Estimate the Implied Cost of Equity Capital: A Simulation Study

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 53 Posted: 02 Sep 2009 Last Revised: 16 Dec 2010
Working Paper Series
University of Mannheim - Accounting and Taxation, University of Mannheim - Department of Business Administration and Finance and University of Mannheim Business School
Downloads 1,082
6.

The Relation Between Expected Returns, Realized Returns, and Firm Risk Characteristics*

Number of pages: 47 Posted: 12 Jun 2009 Last Revised: 30 Nov 2011
Working Paper Series
University of Utah - School of Accounting and Information Systems, University of Utah - School of Accounting and University of Missouri-St. Louis
Downloads 875
7.

Institutional Ownership and Tax Aggressiveness

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 31 Aug 2009
Working Paper Series
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 865
8.

Accounting Conservatism and Performance Covenants: A Signaling Approach

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 54 Posted: 29 Aug 2009 Last Revised: 09 Aug 2014
Working Paper Series
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management, New York University (NYU) - Department of Accounting and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 832
9.

Analysts’ Industry Expertise

AFA 2010 Atlanta Meetings Paper, AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 55 Posted: 17 Mar 2009 Last Revised: 14 Nov 2013
Accepted Paper Series
Washington University in St. Louis - John M. Olin Business School, Case Western Reserve University - Weatherhead School of Management, Singapore Management University and Ohio State University (OSU) - Fisher College of Business
Downloads 764
10.

Income Smoothing and Idiosyncratic Volatility

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 46 Posted: 15 Jan 2009 Last Revised: 05 May 2012
Working Paper Series
WHU - Otto Beisheim School of Management and Universitat Jaume I
Downloads 732
11.

Labor Union and Accounting Conservatism*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 55 Posted: 31 Aug 2009
Working Paper Series
The Chinese University of Hong Kong, National University of Singapore (NUS) and China Europe International Business School (CEIBS)
Downloads 684
12.

Why Do Managers Avoid EPS Dilution? Evidence from Debt-Equity Choice

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 01 Sep 2009 Last Revised: 16 Aug 2013
Accepted Paper Series
City University of New York (CUNY) - Stan Ross Department of Accountancy, City University of New York (CUNY) – Baruch College and School of Business, Renmin University of China
Downloads 680
13.

Early Annual Reports

Number of pages: 52 Posted: 24 Jul 2009 Last Revised: 27 Nov 2015
Working Paper Series
University of Arizona, Eller College of Management, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgetown University - McDonough School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 547
14.

Accounting Restatements, Governance and Municipal Debt Financing

Journal of Accounting & Economics (JAE), 56(2-3) 212-227, 2013.
Number of pages: 45 Posted: 11 Sep 2009 Last Revised: 31 Jan 2014
Accepted Paper Series
Georgetown University - Department of Accounting and Business Law, George Washington University - school of business, Marquette University - Department of Accounting and Virginia Commonwealth University
Downloads 542
15.

Discontinuities and Earnings Management: Evidence from Restatements Related to Securities Litigation

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 01 Sep 2009 Last Revised: 30 Sep 2011
Working Paper Series
University of Texas at Austin - McCombs School of Business, University of Texas at Austin - Department of Accounting and University of Iowa - Henry B. Tippie College of Business
Downloads 540
16.

Do Analysts Follow Managers that Switch Companies? An Analysis of Relations in the Capital Markets

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 06 Sep 2009 Last Revised: 28 Apr 2013
Working Paper Series
Boston University - Department of Accounting, University of Michigan, Stephen M. Ross School of Business and Harvard Business School
Downloads 500
17.

Proprietary Costs and Other Determinants of Nonfinancial Disclosures*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 02 Sep 2009
Working Paper Series
Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 475
18.

The Impact of Management Earnings Forecasts on Firm Risk and Firm Value

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 48 Posted: 31 Aug 2009
Working Paper Series
University of Western Ontario - Richard Ivey School of Business, University of Western Ontario - Richard Ivey School of Business and University of Western Ontario - Richard Ivey School of Business
Downloads 397
19.

Accounting for Banks, Capital Regulation, and Risk-Taking

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 42 Posted: 31 Aug 2009 Last Revised: 26 Mar 2010
Working Paper Series
The University of Hong Kong - School of Business
Downloads 334
20.

Prudence Demands Conservatism

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 39 Posted: 03 Sep 2009
Working Paper Series
University of Illinois at Chicago - College of Business Administration and University of Illinois at Chicago
Downloads 310
21.

Do Voluntary Disclosures that Disavow the Reliability of Mandated Fair Value Information Reflect Legitimate Concerns About Reliability?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 57 Posted: 06 Sep 2009 Last Revised: 11 May 2014
Working Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Melbourne Business School, Michigan State University - Department of Accounting & Information Systems and Brigham Young University

Multiple version iconThere are 2 versions of this paper

Downloads 297
22.

The Consequences of Aggressive Financial Reporting: The Case of External Financing*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56 Posted: 03 Sep 2009
Working Paper Series
Singapore Management University, Singapore Management University and Boston College

Multiple version iconThere are 2 versions of this paper

Downloads 290
23.

Are ‘Qualitative’ and ‘Quantitative’ Useful Terms for Describing Research?

Methodological Innovations Online, 2010
Number of pages: 28 Posted: 05 Apr 2010
Accepted Paper Series
University of Portsmouth Business School and University of Portsmouth
Downloads 275
24.

Social Networks: The Impact on Firms’ Information Environment and Corporate Communication

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 02 Sep 2009 Last Revised: 29 Aug 2012
Working Paper Series
University of Exeter Business School, Harvard University - Harvard Business School and London Business School
Downloads 253
25.

Does Disclosure of Non-Financial Statement Information Reduce Firms’ Propensity to Under-Invest?

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 50 Posted: 01 Sep 2009
Working Paper Series
CSU-Fullerton
Downloads 247
26.

Using Earnings Conference Calls to Identify Analysts with Superior Private Information

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 38 Posted: 28 Aug 2009 Last Revised: 03 Nov 2011
Working Paper Series
Duke University - Fuqua School of Business, Texas A&M University - Department of Accounting and Duke University - Fuqua School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 236
27.

Information, Monitoring, and Manipulation: The Economic Role of Covenant Measurement

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 41 Posted: 28 Aug 2009
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 235
28.

Management Forecasts and Earnings Expectations

Number of pages: 41 Posted: 06 Sep 2009 Last Revised: 09 Jul 2013
Working Paper Series
University of Notre Dame - Mendoza College of Business
Downloads 229
29.

Executive Compensation and Business Policy Choices at U.S. Commercial Banks*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 45 Posted: 02 Sep 2009
Working Paper Series
University of Kansas School of Business, Fordham University - Accounting Area and Gabelli School of Business, Fordham University
Downloads 207
30.

Simultaneous Presence of Different Domestic GAAPs and Investors’ Limited Attention Bias in U.S. Equity Markets: Implications for Convergence*

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47 Posted: 24 Nov 2009
Working Paper Series
University of California, Irvine
Downloads 182
31.

The Early Exercise of Executive Stock Options and Firms’ Future Systematic and Idiosyncratic Risks

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, AAA 2011 Management Accounting Section (MAS) Meeting Paper
Number of pages: 48 Posted: 03 Sep 2009 Last Revised: 23 Apr 2011
Working Paper Series
Tuck School of Business at Dartmouth
Downloads 172
32.

Disagreement About the Team's Status Hierarchy: An Insidious Obstacle to Coordination and Performance

Harvard Business School Organizational Behavior Unit Working Paper No. 10-113
Number of pages: 42 Posted: 24 Jun 2010 Last Revised: 06 Mar 2012
Working Paper Series
Harvard Law School
Downloads 165
33.

Negotiated Measurement Rules in Debt Contracts

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 59 Posted: 31 Aug 2009 Last Revised: 13 Oct 2010
Working Paper Series
University of Texas at Dallas

Multiple version iconThere are 2 versions of this paper

Downloads 162
34.

Conservatism and Equity Ownership of the Founding Family

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 24 Aug 2008 Last Revised: 01 May 2013
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, Singapore Management University and Singapore Management University

Multiple version iconThere are 2 versions of this paper

Downloads 127
35.

Earnings Non-Synchronicity and Voluntary Disclosure

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 01 Sep 2009 Last Revised: 14 Sep 2012
Accepted Paper Series
Penn State University - Smeal College of Business, University of Illinois at Urbana-Champaign and University of New Mexico
Downloads 119
36.

Disclosures with Information Externalities: The Role of Information Transfers Across Markets

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 22 Posted: 02 Sep 2009
Working Paper Series
SUNY at Binghamton - School of Management
Downloads 118
37.

Do Managerial Incentives Drive Cost Behavior? Evidence about the Role of the Zero Earnings Benchmark for Labor Cost Behavior in Belgian Private Firms

The Accounting Review (July 2012)
Posted: 21 Aug 2009 Last Revised: 19 Aug 2017
Accepted Paper Series
Tilburg University, University of North Carolina Kenan-Flagler Business School and Maastricht University