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
Wednesday, August 10, 2005 — 2:00 pm-3:30 pm

Financial Accounting and Reporting

Table No. 1.1 Earnings Management and Mispricing of Allowance for Funds Used During Construction in the Electric Utility Industry
Pervaiz Alam, Kent State University;

Table No. 1.2 Understanding Earnings Management: Effects of Rules and Regulations and Life-cycle Stages
Ruey-Dang Chang, National Sun Yat-sen University, Taiwan; Chun-Ju Fang, National Sun Yat-sen University, Taiwan; Yee-Chy Tseng, National Cheng Kung University, Taiwan;

Table No. 1.3 An Alternative Measure of Discretionary Accruals to Detect Intentional Earnings Management
Salma S. Ibrahim, University of Maryland;

Table No. 1.4 Earnings Management and the IPO Underpricing Phenomenon
Yan Xiong, California State University - Sacramento; William W. Stammerjohan, Louisiana Tech University; Susan Gill, Washington State University;

Table No. 2.1 Did Acquiring Firms Take Excessive In-process Research and Development Charges in the 1990s?
Thomas D. Dowdell, North Dakota State University; Steve C. Lim, Texas Christian University; Eric Press, Temple University;

Table No. 2.2 The Economic Dilution of Employee Stock Bonus: Diluted EPS for the Company with R&D Expenditure
Yung-Yu Lai, The Oversea Chinese University of Technology, National Yunlin University of Science & Technology; Chung-Jen Fu, National Yunlin University of Science & Technology; Chiaju Kuo, MingDao University and National Yunlin University of Science & Technology;

Table No. 2.3 The Dynamic Relation between CEO Compensation and Earnings Management
Amal Said, University of Toledo;

Table No. 2.4 Determinants of R&D Disclosures of NASDAQ-Listed Biotechnology Firms
Pearl H. N. Tan, Singapore Management University; Peck-Yen Gan, Malayan Banking Berhad, Singapore; Calvin Low, Citibank, Singapore; Wai-Kay Chim, Alumnus, Nanyang Technological University;

Table No. 3.1 The Information Content of Private Placement Debt Issues
Uday Chandra, SUNY-Albany; Nandkumar Nayar, Lehigh University;

Table No. 3.2 Determinants of Corporate Debt Maturity in Latin America
Paulo Renato Soares Terra, University of Sinos, Unisinos;

Table No. 3.3 The Effect of Information Environment on Relevance and Reliability: Does GAAP OCF explain intangibles?
Yoshie Saito, Temple University;

Table No. 4.1 The Frequency of Analysts' Forecast Revisions and Firms' Research and Development Investments
Li-Chin Jennifer Ho, University of Texas at Arlington; Chao-Shin Liu, University of Notre Dame;

Table No. 4.2 The Impact of Accounting Choice on Earnings, Book Value and Total Firm Value – The Case of Transition Obligation under SFAS No. 106
C. S. Agnes Cheng, University of Houston and Security and Exchange Commision; Su-Jane Hsieh, San Francisco State University; Yewmun Yip, University of South Dakota;

Table No. 5.1 Information Quality, Auditor Reputation and Capitalization Effects: The Legacy of Enron
Peter G. Dunne, Queen's University Belfast, UK; Haim Falk, Technion - Israel Institute of Technology; John Forker, Queen's University Belfast, UK; Ronan Powell, University of New South Wales;

Table No. 5.2 The Economic Consequences of Principles-Based Accounting Standards
Mark Kohlbeck, University of Wisconsin - Madison; Terry Warfield, University of Wisconsin-Madison;

Table No. 5.3 The Industry Quality Screening Effect of Seasoned Equity Offerings
Tong Yu, University of Rhode Island; LeRoy Brooks, John Carroll University; Xuanjuan Chen, University of Rhode Island;

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