Canadian Academic Accounting Association (CAAA)最新文献_第2页

Any Justification for Creative Accounting: Where Are Fraud, Examiners? 创造性会计的任何理由:欺诈在哪里，审查员?

Canadian Academic Accounting Association (CAAA) Pub Date : 2018-10-16 DOI: 10.2139/SSRN.3272415

G. Oyedokun

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引用次数: 1

Market Reactions to Stock Rating and Target Price Changes in Analyst Reports: Evidence from Japan 市场对分析师报告中股票评级和目标价格变化的反应:来自日本的证据

Canadian Academic Accounting Association (CAAA) Pub Date : 2018-07-27 DOI: 10.2139/ssrn.2864128

Shohei Ishigami, F. Takeda

引用次数: 9

The Fair-Value Accounting Framework and the Evolution of the Ohlson Model 公允价值会计框架与奥尔森模型的演变

Canadian Academic Accounting Association (CAAA) Pub Date : 2018-01-17 DOI: 10.2139/ssrn.3104107

Mohamed Zaher Bouaziz, S. Deschênes, M. Rojas

引用次数: 0

The Effect of Customer Concentration on CEO Risk-Taking Incentives 顾客集中度对CEO冒险激励的影响

Canadian Academic Accounting Association (CAAA) Pub Date : 2017-12-07 DOI: 10.2139/ssrn.3021711

Jong Won Han

{"title":"The Effect of Customer Concentration on CEO Risk-Taking Incentives","authors":"Jong Won Han","doi":"10.2139/ssrn.3021711","DOIUrl":"https://doi.org/10.2139/ssrn.3021711","url":null,"abstract":"This paper examines the effect of customer base concentration (“CC”), which captures the extent to which sales to major customers account for a supplier’s total annual revenue, on the supplying firm’s CEO risk-taking equity incentives. Existing literature predominantly uses total annual revenue as a proxy for firm size or managerial decision difficulty without examining from whom the revenue is earned. My paper improves this design by decomposing total annual revenue into revenue from major customers and revenue from the rest based on the CC concept posited by Patatoukas (2012). As prior literature shows CC risk to be idiosyncratic (Dhaliwal et al., 2013) and modern risk-based asset pricing theories posit that idiosyncratic return volatility is not priced amongst the risk-neutral investors, CC risk is diversifiable at the shareholder level – hence, only the performance-related net-benefits (Patatoukas, 2012) of engaging in contractual relationships with a few major customers should determine the desirability of high CC for the risk-neutral investors. However, in the midst of deficient accommodation, a risk-averse, undiversified manager may exhibit risk-aversion towards the state of high CC. Thus, I expect the BOD to recognize this potential agency problem and provide more risk-taking incentives for a CEO who manages a highly concentrated customer base. Upon empirical investigation, I document that CC exerts a positive influence over the supplier’s CEO vega incentives, whereby the CEO is compensated for assuming additional CC risk as her equity wealth becomes an increasing function of the firm’s stock return volatility. Furthermore, I show that less risk-taking incentives are expected when the degree of product substitution difficulty is high or the supplier’s trade credit levels are low, illustrating that the predictability of CC over CEO equity incentives varies with the settings in which the suppliers and customers interact.","PeriodicalId":274826,"journal":{"name":"Canadian Academic Accounting Association (CAAA)","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116733830","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Financial reporting consequences of sovereign wealth fund investment 主权财富基金投资的财务报告后果

Canadian Academic Accounting Association (CAAA) Pub Date : 2017-12-01 DOI: 10.2139/ssrn.3101839

David Godsell

引用次数: 2

Loan Sales and Borrowers' Accounting Conservatism 贷款销售与借款人的会计稳健性

Canadian Academic Accounting Association (CAAA) Pub Date : 2017-02-25 DOI: 10.2139/ssrn.2373820

Saiying Deng, Yutao Li, Gerald J. Lobo, Pei Shao

引用次数: 0

Waiting for Guidance: Disclosure Noise, Verification Delay, and the Value-Relevance of Good-News versus Bad-News Management Earnings Forecasts 等待指引:披露噪音，验证延迟，以及好消息与坏消息管理盈余预测的价值相关性

Canadian Academic Accounting Association (CAAA) Pub Date : 2017-02-01 DOI: 10.2139/ssrn.2663704

L. Cohen, A. Marcus, Z. Rezaee, H. Tehranian

引用次数: 15

Exploring Capital Structure: Variations in IAS 1 Disclosures of Firm Capital 探索资本结构:国际会计准则第1号公司资本披露的变化

Canadian Academic Accounting Association (CAAA) Pub Date : 2017-01-27 DOI: 10.2139/SSRN.2713927

G. Entwistle, Hamilton Elkins, G. Vaidyanathan, I. Bastiaansen

{"title":"Exploring Capital Structure: Variations in IAS 1 Disclosures of Firm Capital","authors":"G. Entwistle, Hamilton Elkins, G. Vaidyanathan, I. Bastiaansen","doi":"10.2139/SSRN.2713927","DOIUrl":"https://doi.org/10.2139/SSRN.2713927","url":null,"abstract":"This study examined how a set of Canadian and German firms chose to follow the IAS 1 disclosure guidance on firm capital. Significant variation was found, both within and between Canadian and German firms, in both the propensity to disclose a capital structure and in the form of the disclosure. This variation existed across firms with the same Big4 auditor or where the firms operated in the same industry. Variation was also found regarding which statement of financial position items were included in the firms’ capital structure. While in both countries the capital structure ratios were presented using book values, when these ratios were recalculated using market values, as is common in applied finance, the ratios changed appreciably. Overall, the findings revealed a significant lack of comparability in capital structure disclosures across IFRS-compliant financial statements which should be of concern to international accounting standard setters. The significant variation in capital structure constructions, as well as the use of book values in their measurement, also suggests caution for financial statement users when assessing and comparing firm’s leverage ratios.","PeriodicalId":274826,"journal":{"name":"Canadian Academic Accounting Association (CAAA)","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115333016","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Should Intangible Investments Be Reported Separately or Commingled with Operating Expenses? New Evidence 无形投资应单独报告还是与营业费用合并报告?新证据

Canadian Academic Accounting Association (CAAA) Pub Date : 2017-01-17 DOI: 10.2139/ssrn.2715722

L. Enache, Anup Srivastava

引用次数: 71

Activity Based Costing in Intercollegiate Athletic Departments: Is There Value in Using It? 校际体育部门的作业成本核算:是否有价值?

Canadian Academic Accounting Association (CAAA) Pub Date : 2017-01-11 DOI: 10.2139/SSRN.2897575

Jimmy Smith, I. Burt, M. Gentile

{"title":"Activity Based Costing in Intercollegiate Athletic Departments: Is There Value in Using It?","authors":"Jimmy Smith, I. Burt, M. Gentile","doi":"10.2139/SSRN.2897575","DOIUrl":"https://doi.org/10.2139/SSRN.2897575","url":null,"abstract":"The unstable financial landscape of intercollegiate athletics is an issue that many institutions struggle with on a yearly basis. Most research in this area has focused on financial inequalities (Lawrence, 2013; Zimbalist, 2013). Specifically, Lawrence (2010) has proposed a solution that the NCAA and its members consider adopting the Activity-Based Costing (ABC) management tool to manage the financial information accumulated by athletic departments, which they believe would help make costs more transparent. Athletic administrators of NCAA institutions are unclear about the broad financial inequities issues in intercollegiate athletics and the athletic accounting practices of their institutions. Given that Lawrence, Gabriel and Tuttle (2010) and Lawrence (2013) offer a solution to the problem by implementing ABC, it is unknown what athletic administrators think about this possibility. Therefore, the purpose of this study is to ask NCAA athletic administrators their perspectives on NCAA accounting practices. Specifically whether or not their athletic department uses ABC to help them understanding their costs and then to determine why or why they do not use ABC. Our results demonstrate that most athletic departments do not use ABC and the main reason they do not is that they don’t need the detailed information that ABC would provide. This paper helps to us get a better understanding of what athletic departments are doing to understand their costs and it helps to refute prior research claims that ABC would be useful for athletic departments.","PeriodicalId":274826,"journal":{"name":"Canadian Academic Accounting Association (CAAA)","volume":"93 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2017-01-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123066307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0