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AAA 2008 Financial Accounting & Reporting Section (FARS) Meeting (Archive)

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Viewing: 1 - 34 of 34 papers

1.

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
University of Southern California - Leventhal School of Accounting, University of Washington - Michael G. Foster School of Business, University of Houston - Department of Accountancy & Taxation and University of California, Berkeley - Accounting Group
Downloads 12,372
2.

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 Alliance Manchester Business School
Downloads 8,098
3.

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 1,794
4.

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 1,789
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, Singapore Management University and University of California-Irvine
Downloads 1,786
6.

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 - School of Economics & Management and University of Hawaii at Manoa
Downloads 1,743
7.

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
Downloads 1,504
8.

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 1,367
9.

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 - Robert Emmett McDonough School of Business
Downloads 1,356
10.

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 Delaware - Accounting & MIS, University of Muenster and University of Muenster
Downloads 1,274
11.

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 1,194
12.

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
New York Institute of Technology and Boston University Questrom School of Business
Downloads 1,156
13.

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
Tuck School of Business at Dartmouth and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 1,048
14.

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 672
15.

Causes and Consequences of Disaggregating Earnings Guidance

Journal of Business, Finance and Accounting, 2013, Vol. 40 (1)&(2)
Number of pages: 49 Posted: 13 Sep 2007 Last Revised: 11 Mar 2013
Accepted Paper Series
Pennsylvania State University, New York University - Stern School of Business and University of Florida - Warrington College of Business Administration
Downloads 656
16.

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 University of Cologne
Downloads 576
17.

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, Georgia Institute of Technology - Scheller College of Business and George Washington University - Department of Accountancy
Downloads 540
18.

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
University of Texas at Dallas - Naveen Jindal School of Management, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business

Multiple version iconThere are 2 versions of this paper

Downloads 503
19.

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 496
20.

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 479
21.

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 468
22.

Do Growth-Option Firms Use Less Relative Performance Evaluation?

Accounting Review, Forthcoming
Number of pages: 50 Posted: 11 Sep 2007 Last Revised: 07 Apr 2013
Working Paper Series
Boston University Questrom School of Business
Downloads 447
23.

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 - Goizueta Business School
Downloads 433
24.

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 414
25.

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 London School of Economics & Political Science (LSE) - Department of Accounting
Downloads 380
26.

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 324
27.

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 255
28.

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

Multiple version iconThere are 2 versions of this paper

Downloads 250
29.

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 194
30.

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 120
31.

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, University of Minnesota and University of Arizona - Eller College of Management

Multiple version iconThere are 3 versions of this paper

Downloads 93
32.

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
33.

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
34.

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