An International Meeting of the American Accounting Association 2005 Annual Meeting August 7–10, 2005 San Francisco, California Come to the City by the Bay!

Research Forum Session
Tuesday, August 9, 2005 — 10:15 am-11:45 am

Financial Accounting and Reporting

Table No. 1.1 An Investigation of the Explanatory Power of Alternative Income Definitions: The Evidence from the Stock Exchange of Thailand
Pimpana Peetathawatchai, Chulalongkorn University; Pongprot Chatraphorn, Chulalongkorn University;

Table No. 1.3 The Impacts of Managerial Ownership on Earnings Response Coefficients and Abnormal Earnings: Evidence from Taiwan
Wanncherng Wang, National Cheng Kung University;

Table No. 1.4 Properties of Analysts’ Earnings Forecasts in the Process of Transition towards International Financial Reporting Standards
Holger Daske, J.W. Goethe-University Frankfurt am Main;

Table No. 2.1 The Sarbanes-Oxley Act of 2002 and Accounting Conservatism
Pankaj K. Jain, University of Memphis; Zabihollah Rezaee, University of Memphis;

Table No. 2.2 Corporate Governance and Firm Performance
Lawrence D. Brown, Georgia State University; Marcus L. Caylor, Georgia State University;

Table No. 2.3 Abnormal Non-Audit Service Fees and Income Management
Lee-Seok Hwang, College of Business Administration, Seoul National University, Seoul, Korea; Kyung-Tae Kim, College of Business Administration, Seoul National University, Seoul, Korea; Su-Keun Kwak, College of Business Administration, Seoul National University, Seoul, Korea;

Table No. 2.4 Do Better Governed Australian Firms Make More Informative Disclosures?
Wendy A. Beekes, Lancaster University; Philip Brown, Universities of New South Wales and Western Australia;

Table No. 3.1 Explaining Bankruptcy Using Option Theory
Andreas Charitou, University of Cyprus; Lenos Trigeorgis, University of Cyprus;

Table No. 3.2 Value Relevance of Earnings, Cash Flows and Book Values As Distressed Firms Approach Cessation of Operations
George Joseph, University of Massachusetts at Lowell; Roland Lipka, Temple University;

Table No. 3.3 Optimal Conservative Accounting
Qi Chen, Fuqua School of Business, Duke University; Thomas Hemmer, London School of Economics; Yun Zhang, Fuqua School of Business, Duke University;

Table No. 3.4 Modeling Corporate Failure: A Multinomial Nested Logit Analysis for Unordered Outcomes
Stewart Jones, The University of Sydney; David Hensher, The University of Sydney;

Table No. 4.1 What Drives the Increased Informativeness of Earnings Announcements Over Time?
Daniel W. Collins, University of Iowa; Oliver Z. Li, University of Notre Dame; Hong Xie, University of Illinois at Urbana-Champaign;

Table No. 4.2 Do Security Analysts Speak in Two Tongues?
Ulrike Malmendier; Devin M. Shanthikumar, Harvard Business School;

Table No. 4.3 Private Equity and Earnings Quality
Christof A. C. Beuselinck, Ghent University; Marc Deloof, University of Antwerp; Sophie Manigart, Ghent University and Vlerick Leuven-Ghent Management School;

Table No. 4.4 The Effects of Forecast Specificity and Asymmetry on the Short-window Share Market Response to Management Earnings Forecasts.
Howard Chan, Department of Accounting and Finance, Monash University; Robert Faff, Department of Accounting and Finance, Monash University; Yew Kee Ho, Department of Finance and Accounting, National University of Singapore; Alan Ramsay, Monash University;

Table No. 5.1 The Determinants of Firms’ Choice of Adoption of Fair-Value Accounting for Employee Stock Options
Flora Niu, Wilfrid Laurier University;

Table No. 5.2 Are Investors Influenced by how Earnings Press Releases are Written?
Elaine Henry, University of Miami;

Table No. 5.3 Disclosure Versus Recognition of Stock Option Compensation: Effect on the Credit Decisions of Loan Officers
Chantal Viger, University of Quebec in Montreal; Rejean Belzile, University of Quebec in Montreal; Lagrange Bruce, Mouvement Desjardins; Asokan Anandarajan, School of Management, New Jersey Institute of Technology;

Table No. 5.4 The Role of Information Environments and Industry Competition in the Relation between Disclosure and Cost of Capital
Zhaohui Randall Xu, University of Alabama, Culverhouse School of Accountancy;

Table No. 6.1 Fair Value as a Relevant Metric: A Theoretical Investigation
Amy Choy, Washington University;

Table No. 6.2 Differential Interpretations, Private Information and Trading Volume Around French Firms' Good News vs. Bad News preliminary Announcements
Salim Chahine, American University of Beirut - Lebanon;

Table No. 6.3 Estimating Betas and Stock-Return Correlations from Monthly Data: A Warning Note
Daniella Acker, School of Economics, Finance and Management, Bristol University; Nigel W. Duck, School of Economics, Finance and Management, Bristol University;

Table No. 6.4 Open-Market Common Stock Repurchases and Subsequent Market Performance
Bruce M. Bradford, Fairfield University;

Table No. 7.1 Asset Revaluations: Motives and Effects on Future Investing Activities, Income and Operating Cash Flows
Benzion Barlev, The Hebrew University, Jerusalem; Joshua Rene Haddad, The Hebrew University, Jerusalem; Joshua Livnat, Stern School of Business, NYU;

Table No. 7.2 Direct and Indirect Methods of Reporting Operating Cash Flow and the Issue of Articulation
Terry J. Ward, Middle Tennessee State University; Jon Woodroof, The University of Tennessee; Benjamin Foster, University of Louisville;

Table No. 8.1 Managing EPS through Share Repurchases
Sharad C. Asthana, Temple University; Steven Balsam, Temple University; Naser Khaledi, Temple University;

Table No. 8.2 The Association Between Environmental Uncertainty and Earnings Management: Empirical Evidence
Dipankar Ghosh, The University of Oklahoma; Lori Mason-Olsen, University of Northern Iowa;

Table No. 9.1 The Sophisticated and the Simple: The Profitability of Contrarian Strategies
Gishan Dissanaike, University of Cambridge; Kim-Hwa Lim, University of Cambridge;

Table No. 9.2 The Valuation of Biotech IPOs
Re-Jin Guo, University of Illinois at Chicago; Baruch Lev, New York University; Nan Zhou, SUNY at Binghamton;

Table No. 9.3 The Value Relevance of Non-Financial Performance Measures In the Electric Utility Industry
Bruce C. Branson, NC State University; Karen Nunez, NC State University; Donald Patrick Pagach, NC State University;

Table No. 9.4 The Market Valuation of Alternative Accounting Measures: Empirical Evidence from the Internet Industry
Abdullah D. Al-Harbi, King Fahd University of Petroleum & Minerals;

Table No. 10.1 Intangible Investments and the Cost of Equity Capital
Gim S. Seow, University of Connecticut; Zhaoyun Shangguan, University of Massachusetts at Dartmouth;

Table No. 10.2 Characteristics of Independent Directors and Dividend Payout
Divesh S. Sharma, Auckland University of Technology;

Table No. 10.3 Predictability of Estimates of Discretionary Accruals from Jones-Type Models: Interpretations and Implications for Earnings Management Research
Zhi-Xing Lin, National University of Singapore; Michael Shih, National University of Singapore;

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