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AAA 2006 Financial Accounting & Reporting Section (FARS) Meeting (Archive)

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Viewing: 1 - 27 of 27 papers

1.

Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 52 Posted: 28 Sep 2005
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Minnesota - Twin Cities - Carlson School of Management and Northwestern University - Kellogg School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 6,047
2.

Accruals Quality and Internal Control Over Financial Reporting

The Accounting Review, Vol. 82, pp. 1141-1170, October 2007
Number of pages: 49 Posted: 30 Aug 2005 Last Revised: 28 Jul 2010
Working Paper Series
Utah State University, University of Washington - Michael G. Foster School of Business and University of Washington

Multiple version iconThere are 2 versions of this paper

Downloads 5,457
3.

Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 53 Posted: 05 Aug 2005
Working Paper Series
University of Southern California - Marshall School of Business, Florida International University (FIU) - School of Accounting and University of Southern California - Leventhal School of Accounting
Downloads 3,126
4.

Off-Balance-Sheet Activities, Earnings Persistence and Stock Prices: Evidence from Operating Leases

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 58 Posted: 01 Oct 2005
Working Paper Series
University of Washington - Michael G. Foster School of Business
Downloads 1,902
5.

Do Buy-Side Analysts Out-Perform the Sell-Side?

Number of pages: 65 Posted: 30 Sep 2005
Working Paper Series
Harvard Business School, Harvard Business School, Northwestern University - Kellogg School of Management, University of California, Irvine - Paul Merage School of Business and University of North Carolina (UNC) at Chapel Hill - Accounting Area
Downloads 1,660
6.

Conflicts of Interest and Stock Recommendations: The Effects of the Global Settlement and Related Regulations

AFA 2006 Boston Meetings Paper, Review of Financial Studies, vol. 22, no. 2, 4189-4217, 2009, AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper, EFA 2005 Moscow Meetings
Number of pages: 37 Posted: 03 Aug 2005 Last Revised: 14 Nov 2013
Working Paper Series
Case Western Reserve University - Weatherhead School of Management, Washington University in St. Louis - John M. Olin Business School, Singapore Management University and Ohio State University (OSU) - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,621
7.

The Usefulness of Accounting Estimates for Predicting Cash Flows and Earnings

Number of pages: 64 Posted: 06 May 2005 Last Revised: 02 Feb 2009
Working Paper Series
University of Illinois at Chicago, New York University - Stern School of Business and University of Illinois at Urbana-Champaign - Department of Accountancy

Multiple version iconThere are 2 versions of this paper

Downloads 1,479
8.

Herd Behavior in Voluntary Disclosure Decisions: An Examination of Capital Expenditure Forecasts*

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 55 Posted: 17 Jan 2005
Working Paper Series
University of Delaware - Accounting & MIS, University of Maryland - Department of Accounting & Information Assurance and University of Maryland - Robert H. Smith School of Business
Downloads 888
9.

Beating Earnings Benchmarks and the Cost of Debt

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting
Number of pages: 50 Posted: 20 Jan 2006
Working Paper Series
Michigan State University - Department of Accounting & Information Systems

Multiple version iconThere are 2 versions of this paper

Downloads 856
10.

The Causes and Consequences of Attending Historically Black Colleges and Universities

MIT Department of Economics Working Paper No. 07-12
Number of pages: 56 Posted: 12 Apr 2007
Working Paper Series
Harvard University - Department of Economics and University of Chicago - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 713
11.

Investor Reaction to Celebrity Analysts: The Case of Earnings Forecast Revisions

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting, Journal of Accounting Research, Forthcoming
Number of pages: 51 Posted: 21 Jul 2005
Accepted Paper Series
University of Southern California, Arizona State University (ASU) and Northwestern University - Department of Accounting Information & Management

Multiple version iconThere are 2 versions of this paper

Downloads 592
12.

Accelerated Vesting of Employee Stock Options in Anticipation of FAS 123-R*

, Forthcoming in Journal of Accounting Research
Number of pages: 52 Posted: 30 Sep 2005 Last Revised: 22 Feb 2012
Working Paper Series
Duke University - Fuqua School of Business, Columbia Business School and University of Arizona, Eller College of Management
Downloads 561
13.

Within-Industry Timing of Earnings Warnings: Do Managers Herd?

Review of Accounting Studies, Vol. 15, No. 4, 2010
Number of pages: 58 Posted: 02 Sep 2005 Last Revised: 11 Mar 2013
Accepted Paper Series
Texas A&M University - Lowry Mays College & Graduate School of Business and University of Florida - Warrington College of Business Administration
Downloads 470
14.

Investors' Differential Reaction to Positive Versus Negative Earnings Surprises

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 40 Posted: 02 Oct 2005
Working Paper Series
Florida Gulf Coast University

Multiple version iconThere are 2 versions of this paper

Downloads 442
15.

Are Affiliated Analysts More Likely than Unaffiliated Analysts to Provide Eps Forecasts that Management Can Meet or Beat?

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 51 Posted: 03 Oct 2005
Working Paper Series
Seoul National University and Korea University
Downloads 392
16.

SEC Interventions and the Frequency and Usefulness of Non-GAAP Financial Measures

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 48 Posted: 30 Mar 2005
Working Paper Series
Nova School of Business and Economics
Downloads 383
17.

How Terrell Owens, Collective Bargaining, and Forfeiture Restrictions Created a Moral Hazard that Caused the NFL Crime Wave and What it Meant for Michael Vick

Sports Lawyers Journal, Vol. 15, p. 279, 2008
Number of pages: 47 Posted: 29 Sep 2008 Last Revised: 17 Mar 2009
Accepted Paper Series
affiliation not provided to SSRN
Downloads 382
18.

An Evaluation of the Causes and Consequences of In-Process Research and Development Restatements*

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Number of pages: 39 Posted: 02 Oct 2005
Working Paper Series
University of Idaho - Department of Accounting
Downloads 377
19.

HPTN 058: Rapid Policy Assessment for China and Thailand

Family Health International, 2007
Number of pages: 194 Posted: 12 Apr 2007 Last Revised: 17 Feb 2010
Accepted Paper Series
Center for Public Health Law Research, Temple University - James E. Beasley School of Law, Network for Public Health Law, Renmin University of China, affiliation not provided to SSRN, affiliation not provided to SSRN, Renmin University of China, Chulalongkorn University - Social Research Institute, Social Research Institute and Social Research Institute
Downloads 101
20.

Public Stackelberg Leadership in a Mixed Oligopoly with Foreign Firms

Australian Economin Papers, Vol. 41, pp. 267-281, 2002
Number of pages: 15 Posted: 28 Dec 2002
Accepted Paper Series
Norwegian School of Economics (NHH) and University of Wisconsin at Milwaukee
Downloads 24
21.

Trust: Missing Piece(s) in the Safety Puzzle

Risk Analysis, Vol. 26, Issue 5, pp. 1097-1104, October 2006
Number of pages: 8 Posted: 07 Nov 2006
Accepted Paper Series
affiliation not provided to SSRN, affiliation not provided to SSRN and University of Liverpool
Downloads 16
22.

Hiding in Plain Sight: American Politics and the Carceral State

Annual Review of Political Science, Vol. 11, June 2008
Posted: 07 Jun 2008
Accepted Paper Series
University of Pennsylvania - Department of Political Science
23.

Intra-Year Shifts in the Earnings Distribution and Implications for Earnings Management*

Journal of Accounting and Economics (Accepted May 2007)
Posted: 30 Sep 2005 Last Revised: 05 Dec 2012
Accepted Paper Series
Yeshiva University - Syms School of Business and Wichita State University
24.

Is Silence Golden? An Empirical Analysis of Firms that Stop Giving Quarterly Earnings Guidance in the Post Regulation-FD Period*

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 14 Sep 2005
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, University of Washington - Department of Accounting and Columbia Business School
25.

Manipulation, Increased Transparency, and Value Relevance of Non-GAAP Disclosures for Real Estate Investment Trusts (REITs)

AAA 2006 Financial Accounting and Reporting Section (FARS) Meeting Paper
Posted: 26 Sep 2005
Working Paper Series
Seoul National University, Florida State University - Department of Accounting and Florida State University - Department of Accounting
26.
27.

Social Organization and Drug Law Enforcement

Posted: 06 Dec 1996
Working Paper Series
Yale University - Law School