Preliminary Program

AAA 2008 FINANCIAL ACCOUNTING & REPORTING SECTION (FARS) MEETING (ARCHIVE)

Phoenix, AZ     January 25, 2008 through January 26, 2008

Go to the first session on
    January 26, 2008

01/26/2008 - 8:00 AM
Location:
Information Intermediaries and Capital Markets
An Empirical Analysis of Changes in Credit Rating Properties: Timeliness, Stability, and Accuracy
Mei Cheng , University of Arizona
Monica Neamtiu , University of Arizona
Abstract   Article

The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators
Julia M. D'Souza , Cornell University
K. Ramesh , Michigan State University
Min Shen , George Mason University
Abstract   Article

Understanding Analysts' Use and Under-Use of Stock Returns and Other Analysts' Forecasts when Forecasting Earnings
Michael B. Clement , University of Texas at Austin
Jeffrey Wade Hales , Georgia Institute of Technology
Yanfeng Xue , George Washington University
Abstract   Article

Discussants:
Santhosh Ramalingegowda , University of Georgia
Sarah McVay , University of Utah

01/26/2008 - 8:00 AM
Location:
Executive Compensation and Performance Evaluation
Do Growth Options Firms Use Less Relative Performance Evaluation?
Ana M. Albuquerque , Boston University
Abstract   Article

Option Grant Vesting Periods: Determinants and Consequences
Brian D. Cadman , University of Utah
Tjomme O. Rusticus , Northwestern University
Jayanthi Sunder , Northwestern University
Abstract   Article

Market Valuation of Stock Option Compensation: Changes in Sentiment or Reporting?
Mary Ellen Carter , Boston College
Billy S. Soo , Boston College
Valentina Zamora , Boston College
Abstract   Article


01/26/2008 - 8:00 AM
Location:
Economic Consequences of Financial Reporting Standards and Practices
The Determinants and Consequences of Changes in Executive Option-Based Compensation Around the Issuance of SFAS 123R
Lawrence D. Brown , Georgia State University
Yen-Jung Lee , National Taiwan University
Abstract   Article

The Effect of Internal Control Regulation on Earnings Quality: Evidence from Germany
Nerissa C. Brown , University of Southern California
Christiane Pott , University of Muenster
Andreas Wömpener , University of Muenster
Abstract   Article

Incentives or Standards: What Determines Accounting Quality Changes Around IFRS Adoption?
Hans Bonde Christensen , University of Chicago
Edward Lee , University of Manchester
Martin Walker , University of Manchester
Abstract   Article


01/26/2008 - 8:00 AM
Location:
Determinants of Management Disclosures
Earnings Guidance Following Top Executive Turnovers
Francois Brochet , Harvard Business School
Lucile Faurel , University of California, Irvine
Sarah E. McVay , University of Utah
Abstract   Article

Causes and Consequences of Disaggregating Earnings Guidance
Benjamin Lansford , Northwestern University
Baruch Itamar Lev , New York University
Jenny Tucker , University of Florida
Abstract   Article

Evidence on the Impact of a CEO's Financial Experience on the Quality of the Firm's Financial Reports and Disclosures
Steven R. Matsunaga , University of Oregon
Eric Yeung , University of Georgia
Abstract   Article

Discussants:
Douglas Skinner , University of Chicago
Douglas Skinner , University of Chicago
Douglas Skinner , University of Chicago

01/26/2008 - 10:00 AM
Location:
Earnings Management Mechanisms
Overvaluation and its Effect on Management's Choice of Alternative Earnings Management Mechanisms
Brad Badertscher , University of Notre Dame
Abstract   Article

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data
Daniel A. Cohen , New York University
Raj Mashruwala , University of Illinois at Chicago
Tzachi Zach , Ohio State University
Abstract   Article

Predicting Material Accounting Misstatements
Patricia M. Dechow , University of California, Berkeley
Weili Ge , University of Washington
Chad R. Larson , Washington University, St. Louis
Richard G. Sloan , University of California, Berkeley
Abstract   Article

Discussants:
Sandra Chamberlain , University of British Columbia
Sandra Chamberlain , University of British Columbia
Sandra Chamberlain , University of British Columbia

01/26/2008 - 10:00 AM
Location:
Accounting Conservatism
Conservatism Correction in Linear Information Models
Stefan Henschke , University of Cologne
Carsten Homburg , University of Cologne
Julia Nasev , Stanford Graduate School of Business
Abstract   Article

A New Approach to Measuring Accounting Conservatism and the Contribution of Accelerated Loss Recognition vs. Delayed Gain Recognition to Trends in Conservatism
Anup Srivastava , Northwestern University
Senyo Y. Tse , Texas A&M University
Abstract   Article

Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions
Anwer S. Ahmed , Texas A&M University
Scott Duellman , State University of New York
Abstract   Article

Discussants:
Sudipta Basu , Temple University
Sudipta Basu , Temple University

01/26/2008 - 10:00 AM
Location:
Sarbanes-Oxley -- Consequences and Externalities
A Study of Firms Surrounding the Threshold of Sarbanes-Oxley Section 404 Compliance
Maria E. Nondorf , University of California, Berkeley
Zvi Singer , McGill University
Haifeng You , Hong Kong University of Science & Technology (HKUST)
Abstract   Article

The Sarbanes-Oxley Act and the Choice of Bond Market By Foreign Firms
Yu Gao , University of Minnesota - Twin Cities
Abstract   Article

Changes in Analysts’ Information Environment Following Sarbanes-Oxley Act and the Global Settlement
Joy Begley , University of British Columbia
Qiang Cheng , University of Wisconsin - Madison
Yanmin Gao , University of Alberta
Abstract   Article

Discussants:
K. Ramesh , Michigan State University
K. Ramesh , Michigan State University

01/26/2008 - 10:00 AM
Location:
Characteristics of Analyst Forecasts
Analysts' Incentives to Follow Management Guidance: The Case of Equity Offerings
Mei Feng , University of Pittsburgh
Sarah E. McVay , University of Utah
Abstract   Article

The Extent and Duration of Analysts' Optimistic Expectations of Initial Public Offer Firms
Asher Curtis , University of Utah
Julian Yeo , Columbia University
Abstract   Article

Determinants of Analyst Skill Specialization
Allen Huang , Hong Kong University of Science & Technology (HKUST)
Amy Y. Zang , Hong Kong University of Science & Technology (HKUST)
Abstract   Article

Discussants:
Arianna Pinello , Georgia State University
Gregory Sommers , Southern Methodist University (SMU)
Jayanthi Sunder , Northwestern University

01/26/2008 - 2:00 PM
Location:
Fundamentals, Earnings Predictability and Firm Value
The Forward P/E Ratio and Earnings Growth
Wan-Ting Wu , Arizona State University
Abstract   Article

Earnings Volatility and Earnings Predictability
Ilia D. Dichev , Emory University
Vicki Wei Tang , Georgetown University
Abstract   Article

Does the Market Underestimate the Implications of Changes in R&D Investments for Future Earnings?
Ashiq Ali , University of Texas at Dallas
Mustafa Ciftci , State University of New York
William M. Cready , University of Texas at Dallas
Abstract   Article

Discussants:
Paul Zarowin , New York University
Paul Zarowin , New York University

01/26/2008 - 2:00 PM
Location:
Corporate Governance and the Quality of Accounting Information
Corporate Governance When Founders are Directors*
Suraj Srinivasan , Harvard Business School
Feng Li , University of Michigan at Ann Arbor
Abstract   Article

On the Association Between Corporate Governance and Earnings Quality
Shiva Sivaramakrishnan , University of Houston
Shaokun Carol Yu , Northern Illinois University
Abstract   Article

Managerial Empire Building, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs
Clara Xiaoling Chen , University of Illinois at Urbana-Champaign
Hai Lu , University of Toronto
Theodore Sougiannis , University of Illinois at Urbana-Champaign
Abstract   Article

Discussants:
Dhananjay Nanda , University of Miami
Dhananjay Nanda , University of Miami
Dhananjay Nanda , University of Miami

01/26/2008 - 2:00 PM
Location:
Effect of Monitoring on Managerial Incentives and Firm Value
Disclosure and Monitoring: The Effects of Management Earnings Forecasts on the Pay-Performance Relation
Gus De Franco , University of Toronto
Ole-Kristian Hope , University of Toronto
Stephannie A. Larocque , University of Notre Dame
Abstract   Article

Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity
Anwer S. Ahmed , Texas A&M University
Stephanie J. Rasmussen , University of Texas at Arlington
Senyo Y. Tse , Texas A&M University
Abstract   Article

Are Family Firms More Tax Aggressive Than Non-Family Firms?
Shuping Chen , University of Texas at Austin
Xia Chen , University of Wisconsin - Madison
Qiang Cheng , University of Wisconsin - Madison
Terry J. Shevlin , University of Washington
Abstract   Article

Discussants:
Ramgopal Venkataraman , Southern Methodist University (SMU)
Ramgopal Venkataraman , Southern Methodist University (SMU)
Stephen Hillegeist , INSEAD

01/26/2008 - 2:00 PM
Location:
Financial Reporting: Analytical Models
Earnings Forecast, Earnings Management, and Asymmetric Price Response
Baohua Xin , University of Toronto
Abstract   Article

Ex Ante Conservatism: A Mechanism to Balance Agency Costs and Investment Efficiency
Mingcherng Deng , University of Minnesota - Twin Cities
Abstract   Article

Disclosure Quality, Cost of Capital, and Investors' Welfare
Pingyang Gao , University of Chicago
Abstract   Article


01/26/2008 - 2:00 PM
Location:
Earnings Management Measures
Cross-Sectional Determinants of Information Quality Proxies and Cost of Capital Measures
Michelle Liu , Pennsylvania State University
Peter D. Wysocki , Massachusetts Institute of Technology (MIT)
Abstract   Article

Earnings Attributes of Alternate Annual Reporting Periods
Katherine Gunny , University of Colorado at Boulder
John Jacob , University of Colorado at Boulder
Bjorn N. Jorgensen , University of Colorado at Boulder
Abstract   Article

Earnings Management and Delisting Risk of Initial Public Offerings
Jinliang Li , Tsinghua University
Lu Zhang , University of Michigan at Ann Arbor
Jian Zhou , SUNY at Binghamton - School of Management
Abstract   Article

Discussants:
Clayton Forester , University of Minnesota - Twin Cities
Daniel Cohen , New York University
Daniel Cohen , New York University

01/26/2008 - 4:00 PM
Location:
Information, Market Efficiency and Stock Returns
Returns to Value Investing: Fundamentals or Limits to Arbitrage?
Alexsandro Broedel Lopes , University of Sao Paulo
Fernando Caio Galdi , Fundacao Instituto Capixaba de Pesquisas em Contabilidade, Economia e Financas (FUCAPE)
Abstract   Article

Stock Spam and the Market Reaction to Target Prices and Recycled News
Karen K. Nelson , Rice University
Richard A. Price III , Rice University
Brian Robert Rountree , Rice University
Abstract   Article

Discussants:
Per Olsson , Duke University
Per Olsson , Duke University

01/26/2008 - 4:00 PM
Location:
Voluntary Disclosures and Market Implications
Voluntary Disclosures in Earnings Announcements and Coincident Market Reactions
Orie E. Barron , Pennsylvania State University
Donal A. Byard , City University of New York
Yong Yu , University of Texas at Austin
Abstract   Article

Does the Format of a Press Release Announcing a Restatement Affect the Market Response and Litigation?
Edward P. Swanson , Texas A&M University
Senyo Y. Tse , Texas A&M University
Rebecca Files , University of Texas at Dallas
Abstract   Article

Discussants:
Leslie Davis Hodder , Indiana University Bloomington
Leslie Davis Hodder , Indiana University Bloomington

01/26/2008 - 4:00 PM
Location:
Usefulness of Quantitative and Qualitative Information in Earnings Announcements
Evidence of a Recent Increase in the Usefulness of Quarterly Earnings Announcements
Michael J. Smith , Boston University
Abstract   Article

The Vertical Information Transfer Effects of Earnings Restatements Along the Supply Chain
Sheng-Syan Chen , National Taiwan University
Shu-Miao Lai , National Chengchi University (NCCU)
Abstract   Article

Discussants:
William Mayew , Duke University
William Mayew , Duke University

01/26/2008 - 4:00 PM
Location:
Economic and Legal Environment and Accounting
Creditor Protection and Accrual Quality: The Effect of State Laws
Mei Cheng , University of Arizona
Sattar A. Mansi , Virginia Polytechnic Institute & State University
John K. Wald , University of Texas at San Antonio
Abstract   Article

Memory, Transaction Records, and The Wealth of Nations
Sudipta Basu , Temple University
Marcus Kirk , University of Florida
Gregory B. Waymire , Emory University
Abstract   Article

The Role of Market Forces and Legal Institutions in Bonding Cross-Listed Firms
Steve Crawford , Rice University
Abstract   Article

Discussants:
Vicki Wei Tang , Georgetown University
Vicki Wei Tang , Georgetown University


     

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