Carolyn M. Callahan

University of Louisville - College of Business

Dean

Dean's Office

Louisville, KY 40292

United States

SCHOLARLY PAPERS

23

DOWNLOADS
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6,706

CITATIONS
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SSRN RANKINGS

Top 25,441

in Total Papers Citations

10

Scholarly Papers (23)

1.

An Examination of the Effects of Budgetary Control on Performance: Evidence from the Cities

AAA 2008 MAS Meeting Paper
Number of pages: 42 Posted: 31 Jul 2007 Last Revised: 10 Oct 2013
Carolyn M. Callahan and Tammy Renea Waymire
University of Louisville - College of Business and Northern Illinois University - Department of Accountancy
Downloads 1,525 (6,508)
Citation 2

Abstract:

Budgetary Control, Bond Ratings, Public Sector

2.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Indiana University - Kelley School of Business - Department of Accounting, University of Utah - School of Accounting and Information Systems, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Tuck School of Business at Dartmouth and Indiana University - Kelley School of Business - Department of Accounting
Downloads 814 (21,155)
Citation 2

Abstract:

International Accounting, US GAAP Reconciliation, Foreign Private Issuers

3.

Human Resource Outsourcing: Performance of Service Providers

AAA 2008 MAS Meeting Paper
Number of pages: 41 Posted: 31 Jul 2007 Last Revised: 05 Nov 2007
Maureen G. Butler, Carolyn M. Callahan and Rod Smith
University of South Florida, University of Louisville - College of Business and Cal State University Long Beach
Downloads 677 (27,569)
Citation 1

Abstract:

Market Performance, Outsourcing, Providers

4.

Firm Performance and Management's Discussion and Analysis Disclosures: An Industry Approach

Number of pages: 61 Posted: 15 Sep 2004
Carolyn M. Callahan and Rod Smith
University of Louisville - College of Business and Cal State University Long Beach
Downloads 496 (37,300)
Citation 1

Abstract:

Disclosure, Firm Performance, Market Valuation

5.

SAB 101 Compliance: Revenue Accrual Management and the Cost of Capital: The Airline Industry

Number of pages: 53 Posted: 08 Dec 2004
Carolyn M. Callahan, Marion McHugh and Rod Smith
University of Louisville - College of Business, University of Arkansas - Sam M. Walton College of Business and Cal State University Long Beach
Downloads 391 (55,184)

Abstract:

SAB 101, revenue accruals, cost of capital, airline industry

6.

An Examination of the Cost of Capital Implications of Financial Interpretation 46

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 13 Sep 2007 Last Revised: 18 Mar 2012
Carolyn M. Callahan, Rod Smith and Angela Wheeler Spencer
University of Louisville - College of Business, Cal State University Long Beach and Oklahoma State University
Downloads 319 (65,306)
Citation 3

Abstract:

Accounting, FIN 46, Cost of Capital, Off Balance Sheet Financing

7.

The Alignment of Internal and External Control Mechanisms: The Differential Market Valuation and Performance Effects in High-Growth Versus Low-Growth Industries

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 65 Posted: 06 Aug 2008 Last Revised: 14 Oct 2009
Carolyn M. Callahan and Tammy Renea Waymire
University of Louisville - College of Business and Northern Illinois University - Department of Accountancy
Downloads 306 (70,905)

Abstract:

Debt and equity markets, governance, management control systems, external corporate control market

8.

Do Adoptions of International Financial Reporting Standards Enhance Capital Investment Efficiency?

Number of pages: 48 Posted: 16 Nov 2013 Last Revised: 03 Sep 2015
Gary C. Biddle, Carolyn M. Callahan, Hyun A Hong and Robin L Knowles
The University of Hong Kong - School of Economics and Finance, University of Louisville - College of Business, University of Memphis and Texas State University
Downloads 289 (35,707)
Citation 1

Abstract:

IFRS adoption; capital investment efficiency; financial disclosure; information asymmetry; comparability of accounting information

9.

Fundamental Analysis of Firm Performance Following Strategic Alliance Announcements

Number of pages: 60 Posted: 19 Sep 2008
Maureen G. Butler, Carolyn M. Callahan and Rod Smith
University of South Florida, University of Louisville - College of Business and Cal State University Long Beach
Downloads 235 (96,738)

Abstract:

10.

The Cost of Capital in the Defense Industry: Managerial Incentives and the Economic Impact of Mandatory Debt Accounting

Number of pages: 41 Posted: 31 Jul 2005
Maureen G. Butler, Carolyn M. Callahan and Valaria P. Vendrzyk
University of South Florida, University of Louisville - College of Business and University of Richmond
Downloads 187 (123,952)

Abstract:

Managerial incentives, Debt Contracting, Cost of Capital, Defense Industry

11.

Firm Partnerships and Alliances: The Impact of Partnering Relationships on Operating Risk and Financial Performance

CAAA 2006 Annual Conference Paper
Number of pages: 48 Posted: 11 Jan 2006
Carolyn M. Callahan and Rod Smith
University of Louisville - College of Business and Cal State University Long Beach
Downloads 186 (125,757)

Abstract:

Operating Performance, Major Customer Disclosures, Alliances

The Impact of Research Alliances on Measures of Future Financial Market and Operating Performance Risk of Biotechnology Firms

AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 65 Posted: 07 Aug 2008
Carolyn M. Callahan, E. Ann Gabriel and Rodney Smith
University of Louisville - College of Business, Ohio University - School of Accountancy and affiliation not provided to SSRN
Downloads 78 (250,310)

Abstract:

R&D, Alliances, Risk, Performance

The Impact of Research Alliances on Measures of Future Financial Market and Operating Performance Risk of Biotechnology Firms

Number of pages: 63 Posted: 31 Jul 2007
Carolyn M. Callahan, E. Ann Gabriel and Rod Smith
University of Louisville - College of Business, Ohio University - School of Accountancy and Cal State University Long Beach
Downloads 68 (271,182)

Abstract:

Research Alliances, Biotechnology, Risk Measures

13.

Gaming Operating Performance: Managerial Incentives and the Impact of Discretionary Financial and Disclosure Decisions

Number of pages: 42 Posted: 31 Jul 2005
Carolyn M. Callahan and Rod Smith
University of Louisville - College of Business and Cal State University Long Beach
Downloads 137 (162,620)

Abstract:

managerial opportunism, operating performance measurement, compensation, share repurchases, discretionary disclosures

14.

Bertrand Competition, Market Information and Observability

AAA 2012 Management Accounting Section (MAS) Meeting Paper
Number of pages: 42 Posted: 16 Aug 2011
Carolyn M. Callahan and E. Ann Gabriel
University of Louisville - College of Business and Ohio University - School of Accountancy
Downloads 101 (199,239)

Abstract:

Bertrand Competition, Inter-Firm Cost Correlation, Product Cost Accuracy, Profitability

15.

Uncertainty of Future Performance: The Impact of Labor Investment and Labor Flexibility

AAA 2008 MAS Meeting Paper
Number of pages: 40 Posted: 01 Aug 2007 Last Revised: 10 Jan 2008
Carolyn M. Callahan and Martin T. Stuebs Jr.
University of Louisville - College of Business and Baylor University
Downloads 100 (203,241)

Abstract:

Labor investment, labor flexibility, performance, earnings uncertainty

16.

The Cost of Financing in a Regulated Industry: Managerial Incentives and the Impact of Cash Flow Subsidies

Number of pages: 34 Posted: 15 Aug 2009
Carolyn M. Callahan and E. Ann Gabriel
University of Louisville - College of Business and Ohio University - School of Accountancy
Downloads 62 (270,291)

Abstract:

Mangerial Incentives, debt covenants, investment policy, cost of financing

17.

The Valuation and Disclosure Implications of FIN 46 for Synthetic Leases: Off-Balance Sheet Financing of Real Property

Journal of Accounting and Public Policy, Vol. 32, No. 4, 2013
Posted: 19 Sep 2008 Last Revised: 21 Jun 2013
Carolyn M. Callahan, Rod Smith and Angela Wheeler Spencer
University of Louisville - College of Business, Cal State University Long Beach and Oklahoma State University

Abstract:

Financial Disclosure, Valuation, Leases

18.

Do Major Customer Relationships Enhance the Performance of Strategic Alliances in High Tech Industries?

The Journal of Applied Business Research 29(1): 217-234, 2013, AAA 2007 Management Accounting Section (MAS) Meeting
Posted: 31 Jul 2006 Last Revised: 21 Jun 2013
Carolyn M. Callahan, Rod Smith and Angela Wheeler Spencer
University of Louisville - College of Business, Cal State University Long Beach and Oklahoma State University

Abstract:

Alliance, firm performance, major customer relationship

19.

Inter-Firm Product Cost Correlation: An Imperfect Substitute for Disclosure

Posted: 15 Feb 2000
Carolyn M. Callahan, E. Ann Gabriel and Bjorn Jorgensen
University of Louisville - College of Business, Ohio University - School of Accountancy and London School of Economics & Political Science (LSE) - Department of Accounting

Abstract:

20.

The Differential Impact of Accurate Product Cost Information in Imperfectly Competitive Markets: A Theoretical and Empirical Investigation

Contemporary Accounting Research, Winter 1998, Vol 15, No 4
Posted: 27 Apr 1999
Carolyn M. Callahan and E. Ann Gabriel
University of Louisville - College of Business and Ohio University - School of Accountancy

Abstract:

21.

Strategic Considerations in Product Costing System Design when Firms' Costs are Correlated

Posted: 25 Feb 1998
Carolyn M. Callahan, E. Ann Gabriel and Bjorn Jorgensen
University of Louisville - College of Business, Ohio University - School of Accountancy and London School of Economics & Political Science (LSE) - Department of Accounting

Abstract:

Earnings Predictability, Information Asymmetry, and Market Liquidity

Posted: 17 Mar 1997
John Affleck-Graves, Carolyn M. Callahan and Niranjan Chipalkatti
University of Notre Dame - Department of Finance, University of Louisville - College of Business and Ohio Northern University

Abstract:

Earnings Predictability, Information Asymmetry, and Market Liquidity

Journal of Accouting Research, June 2002
Posted: 13 May 2002
John Affleck-Graves, Carolyn M. Callahan and Niranjan Chipalkatti
University of Notre Dame - Department of Finance, University of Louisville - College of Business and Ohio Northern University

Abstract:

earnings predictability, bid-ask spreads, cost of capital

23.

The Benefit of More Accurate Product Cost Information in Imperfectly Competitive Markets: An Experimental Investigation

Posted: 20 Feb 1997
Carolyn M. Callahan and E. Ann Gabriel
University of Louisville - College of Business and Ohio University - School of Accountancy

Abstract: