Viewing: 1 - 35 of 35 papers
1.
On the Association Between Corporate Governance and Earnings Quality
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 36
Posted: 23 Apr 2008
Last Revised: 06 May 2008
Working Paper Series
Rice University and Northern Illinois University
Downloads
1,544
2.
Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions
Accounting and Finance, Forthcoming
Number of pages: 41
Posted: 16 Sep 2007
Last Revised: 11 Jun 2010
Working Paper Series
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads
1,885
3.
Earnings Forecast, Earnings Management, and Asymmetric Price Response
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 48
Posted: 16 Sep 2007
Working Paper Series
University of Toronto - Rotman School of Management
Downloads
460
4.
The Role of Market Forces and Legal Institutions in Bonding Cross-Listed Firms
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 64
Posted: 14 Sep 2007
Working Paper Series
University of Houston
Downloads
209
5.
Are Family Firms More Tax Aggressive Than Non-Family Firms?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Journal of Financial Economics (JFE), Forthcoming, (CAAA) 2008 Annual Conference Paper
Number of pages: 57
Posted: 13 Sep 2007
Last Revised: 09 Apr 2013
Working Paper Series
University of Texas at Austin - Red McCombs School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of California-IrvineUniversity of California-Irvine
Downloads
2,401
6.
The Forward P/E Ratio and Earnings Growth
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47
Posted: 13 Sep 2007
Last Revised: 21 Aug 2013
Working Paper Series
University of Massachusetts Boston
Downloads
1,448
7.
Causes and Consequences of Disaggregating Earnings Guidance
Journal of Business, Finance and Accounting, 2013, Vol. 40 (1)&(2): 26-54
Number of pages: 49
Posted: 13 Sep 2007
Last Revised: 24 Mar 2019
Accepted Paper Series
Pennsylvania State University, New York University - Stern School of Business and University of Florida - Warrington College of Business
Downloads
709
8.
Conservatism Correction in Linear Information Models
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 50
Posted: 13 Sep 2007
Working Paper Series
University of Cologne, University of Cologne and Ludwig-Maximilians-University Munich
Downloads
611
9.
Determinants of Analyst Skill Specialization
Number of pages: 58
Posted: 13 Sep 2007
Last Revised: 15 Jan 2009
Working Paper Series
Hong Kong University of Science and Technology - Department of Accounting and Hong Kong University of Science and Technology - Department of Accounting
Downloads
367
10.
Analysts’ Incentives to Overweight Management Guidance when Revising Their Short-Term Earnings Forecasts
The Accounting Review, forthcoming
Number of pages: 50
Posted: 13 Sep 2007
Last Revised: 22 Mar 2010
Working Paper Series
University of Pittsburgh - Katz Graduate School of Business and University of Washington
There are 2 versions of this paper
Analysts’ Incentives to Overweight Management Guidance when Revising Their Short-Term Earnings Forecasts
The Accounting Review, forthcoming
Number of pages: 50
Posted: 13 Sep 2007
Last Revised: 22 Mar 2010
Downloads
293
Analysts’ Incentives to Overweight Management Guidance When Revising Their Short-Term Earnings Forecasts
Accounting Review, Forthcoming
Posted: 22 Mar 2010
Downloads
293
11.
Evidence of a Recent Increase in the Usefulness of Quarterly Earnings Announcements
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 32
Posted: 13 Sep 2007
Working Paper Series
Boston University School of Management
Downloads
282
12.
Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Vol. 18, No. 4, December 2013
Number of pages: 50
Posted: 13 Sep 2007
Last Revised: 04 May 2014
Accepted Paper Series
University of Utah - David Eccles School of Business, Hong Kong Polytechnic University - School of Accounting and Finance and University of Arizona - Eller College of Management
There are 3 versions of this paper
Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Forthcoming
Number of pages: 50
Posted: 01 Feb 2010
Last Revised: 20 Nov 2012
Downloads
633
Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Vol. 18, No. 4, December 2013
Number of pages: 50
Posted: 13 Sep 2007
Last Revised: 04 May 2014
Downloads
123
Stock Option Grant Vesting Terms: Economic and Financial Reporting Determinants
Review of Accounting Studies, Forthcoming
Posted: 17 Nov 2012
Downloads
123
13.
Manager-Specific Effects on Earnings Guidance: An Analysis of Top Executive Turnovers
Journal of Accounting Research, Vol. 49, No. 5, December 2011
Number of pages: 51
Posted: 12 Sep 2007
Last Revised: 07 May 2013
Accepted Paper Series
Boston University - Department of Accounting, Arizona State University and University of Washington
Downloads
714
14.
The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Accounting Review, Forthcoming
Posted: 12 Sep 2007
Last Revised: 07 Jul 2009
Accepted Paper Series
Cornell University - Department of Accounting, Rice University and City University of New York (CUNY) - Stan Ross Department of Accountancy
15.
Do Growth-Option Firms Use Less Relative Performance Evaluation?
The Accounting Review (2014), 89(1): 27 – 60.
Number of pages: 50
Posted: 11 Sep 2007
Last Revised: 07 Jan 2022
Accepted Paper Series
Boston University - Questrom School of Business
Downloads
511
16.
Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 46
Posted: 11 Sep 2007
Last Revised: 30 Jan 2008
Working Paper Series
CUNY Hunter College and Boston University Questrom School of Business
Downloads
1,341
17.
Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Posted: 11 Sep 2007
Last Revised: 22 Apr 2008
Working Paper Series
Texas A&M University - Mays Business School, University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business
18.
Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?
European Accounting Review Forthcoming
Number of pages: 50
Posted: 10 Sep 2007
Last Revised: 23 Feb 2015
Accepted Paper Series
University of Chicago - Booth School of Business, University of Manchester - Alliance Manchester Business School, University of Manchester - Manchester Business School and Hong Kong Polytechnic University
Downloads
8,726
19.
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Number of pages: 41
Posted: 10 Sep 2007
Last Revised: 05 May 2009
Working Paper Series
Texas A&M University - Department of Accounting, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Department of Accounting & Management Information Systems
There are 2 versions of this paper
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Number of pages: 41
Posted: 10 Sep 2007
Last Revised: 05 May 2009
Downloads
547
The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
Review of Accounting Studies, Forthcoming
Posted: 07 May 2009
Downloads
547
20.
Returns to Value Investing: Fundamentals or Limits to Arbitrage?
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43
Posted: 10 Sep 2007
Working Paper Series
Universidade de São Paulo and Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE)
Downloads
520
21.
The Determinants and Consequences of Changes in Executive Option-Based Compensation Around the Issuance of SFAS 123R
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 59
Posted: 06 Sep 2007
Last Revised: 01 Apr 2014
Working Paper Series
Temple University - Department of Accounting and National Taiwan University
Downloads
536
22.
Understanding Analysts' Use and Under-Use of Stock Returns and Other Analysts' Forecasts when Forecasting Earnings
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47
Posted: 27 Aug 2007
Last Revised: 25 Oct 2015
Working Paper Series
University of Texas at Austin - Department of Accounting, University of Texas at Austin - Department of Accounting and George Washington University - Department of Accountancy
Downloads
607
23.
Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 52
Posted: 23 Aug 2007
Last Revised: 09 Apr 2013
Working Paper Series
University of British Columbia (UBC) - Sauder School of Business, City University of Hong Kong - College of Business and Singapore Management University - School of Accountancy
Downloads
1,586
24.
Memory, Transaction Records, and The Wealth of Nations
Accounting, Organizations and Society, Vol. 34, No. 8, 2009
Number of pages: 51
Posted: 22 Aug 2007
Last Revised: 22 May 2014
Accepted Paper Series
Temple University - Department of Accounting, University of Florida - Fisher School of Accounting and Emory University - Department of Accounting
Downloads
502
25.
The Contribution of Delayed Gain Recognition to Trends in Conservatism: A Re-Examination Using a New Approach to Measuring Accounting Conservatism
Number of pages: 60
Posted: 13 Aug 2007
Last Revised: 29 Jul 2010
Working Paper Series
University of Calgary - Haskayne School of Business and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads
1,090
26.
Overvaluation and the Choice of Alternative Earnings Management Mechanisms
The Accounting Review, Forthcoming
Posted: 13 Aug 2007
Last Revised: 24 Jun 2011
Accepted Paper Series
University of Notre Dame
27.
A Study of Firms Surrounding the Threshold of Sarbanes-Oxley Section 404 Compliance
Advances in Accounting, Forthcoming, 2012
Number of pages: 52
Posted: 07 Aug 2007
Last Revised: 16 Jan 2012
Accepted Paper Series
University of Colorado at Boulder - Leeds School of Business, HEC Montreal and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads
512
28.
Creditor Protection and Accrual Quality: The Effect of State Laws
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40
Posted: 07 Jul 2007
Working Paper Series
University of Arizona - Department of Accounting, Virginia Polytechnic Institute & State University and University of Texas at San Antonio
Downloads
63
29.
Predicting Material Accounting Misstatements
Contemporary Accounting Research, Forthcoming, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 72
Posted: 30 Jun 2007
Last Revised: 24 May 2010
Accepted Paper Series
USC Marshall School of Business, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of Southern California - Leventhal School of Accounting
Downloads
14,240
30.
Implications of the Integral Approach and Earnings Management for Alternate Annual Reporting Periods
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 47
Posted: 14 Jun 2007
Last Revised: 01 Nov 2012
Working Paper Series
University of Colorado at Denver, University of Colorado at Boulder - Department of Accounting and affiliation not provided to SSRN
Downloads
407
31.
The Effect of Internal Control and Risk Management Regulation on Earnings Quality: Evidence from Germany
Journal of Accounting and Public Policy 33 (1): 1-31, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 58
Posted: 20 Nov 2006
Last Revised: 18 Mar 2014
Accepted Paper Series
University of Illinois at Urbana-Champaign, University of Muenster and University of Muenster
Downloads
1,543
32.
Earnings Volatility and Earnings Predictability
Journal of Accounting and Economics, Forthcoming
Number of pages: 57
Posted: 30 Aug 2006
Last Revised: 22 Feb 2012
Working Paper Series
Emory University - Department of Accounting and Georgetown University - Department of Accounting and Business Law
Downloads
1,748
33.
The Extent and Duration of Analysts' Optimistic Expectations of Initial Public Offer Firms
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 36
Posted: 16 Mar 2006
Last Revised: 06 Sep 2011
Working Paper Series
University of Washington and Columbia University - Accounting
Downloads
127
34.
Beyond the Numbers: Measuring the Information Content of Earnings Press Release Language
AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 31
Posted: 16 Jan 2006
Last Revised: 20 Jun 2011
Working Paper Series
University of Oregon, University of Oregon - Department of Economics and DePaul University
Downloads
2,033
35.
Earnings Management and Delisting Risk of Initial Public Offerings
Simon School, University of Rochester, Research Paper Series, AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 56
Posted: 02 Oct 2005
Last Revised: 22 Nov 2010
Working Paper Series
Tsinghua University and University of Hawaii at Manoa
Downloads
1,922
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