An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Research Forum B
Tuesday, August 8, 2006 — 9:30 am-11:00 am

Financial Accounting and Reporting

1. An Empirical Analysis of Pension Rates from 1994–2003.
Alan Blankley, University of North Carolina at Charlotte; Philip G. Cottell, Miami University; Edward P. Swanson, Texas A&M University

2. An Empirical Assessment of the Effect of the Legal Environment on Accounting Conservatism.
Ananth Seetharaman, Saint Louis University; Bin Srinidhi, Hong Kong Polytechnic University; Zane L. Swanson, Emporia State University

3. An Examination of Merger and Acquisition Characteristics Related to In-Process Research and Development Write-Offs in the High-Tech and Pharmaceutical Industries.
Kathy Hsiao Yu Hsu, University of Louisiana at Lafayette; Kyojik Roy Song, Sungkyunkwan University

4. Audit Quality, Earnings Quality, and Cost of Capital.
Kyung-Tae Kim, Seoul National University

5. Debt Financing, Money Encirclement, and Ownership Structure of Chinese Listed Firms.
Chao Chen, California State University, Northridge and Tsinghua University; Rongjie Chen, Tsinghua University Beijing; Xiao Chen, Tsinghua University Beijing

6. Derivatives Disclosure and Information Asymmetry.
Wede E. Brownell, University of Central Oklahoma

7. Differential Interpretation of Earnings Announcements by Analysts: An Empirical Analysis.
Anwer Ahmed, Texas A&M University; Minsup Song, University of Idaho; Doug Stevens, Florida State University

8. Do Analysts Incorporate Financial Performance Signals?
Andrew Anabila, Pace University; Feng Chen, Columbia University; Baruch Lev, New York University

9. Do Direct Cash Flow Disclosures Improve the Market's Ability to Anticipate Future Cash Flows and Earnings?
Steven F. Orpurt, Singapore Management University; Yoonseok Zang, Singapore Management University

10. Do Investors Underestimate the Effect of R&D on Future Earnings.
Ashiq Ali, The University of Texas at Dallas; Mustafa Ciftci, The University of Texas at Dallas

11. Earnings Quality and Excess Value of Diversification.
Sebahattin Demirkan, The University of Texas at Dallas; Suresh Radhakrishnan, The University of Texas at Dallas; Oktay Urcan, The University of Texas at Dallas

12. Impact of Firm-Specific Public Information on the Relation between Prices and Trading.
Srinivasan Sankaraguruswamy, Georgetown University; Jianfen Shen, National Universityof Singapore; Takeshi Yamada, National Universityof Singapore [Withdrawn]

13. Industry Financial Reporting Quality, Excess Stock Comovement and Stock Return Synchronicity.
Ting Luo, University of Wisconsin–Madison

14. Investor Uncertainty and the Earnings-Return Relation.
Kenneth John Reichelt, Louisiana State University

15. Measuring Shareholder Value in Banking.
Franco Fiordelisi, University of Essex; Phil Molyneux, University of Wales Bangor

16. Mimetic Trait-Based Imitation in SG&A Reporting.
Walter Aerts, University of Antwerp; Tom Van Caneghem, Ehsal-European University College Brussels

17. Predicting Cash Flows Related to Defined Benefit Plan Contributions.
Thomas D. Dowdell, North Dakota State University; Bonnie K. Klamm, North Dakota State University; Roxanne M. Spindle, Virginia Commonwealth University

18. The Effect of Legal Liability Coverage on Conservatism and Earnings Management: Evidence from Cross-Listed Canadian Firms.
Hyeesoo Chung, Arizona State University West; Jinyoung Park, University of Michigan–Flint

19. The Effects of Intellectual Capital News on Stock Returns: A Variance Decomposition Model.
Yi-Mien Lin, National Chung Hsing University; Chih-Chen Lee, Northern Illinois University; Che-Hsun Chang, Deloitte & Touche

20. The Value-Relevance of Purchased Goodwill in the U.K.
Victoria Wang, National Chung Hsing University

21. Ultimate Shareholder, Government Control, and Firm Performance in China.
Chao Chen, California State University, Northridge and Tsinghua University Beijing; Song Zhu, Tsinghua University Beijing

22. Which Industry Classification Method Produces More Homogeneous Groups of Firms?
Timothy Cairney, Georgia Southern University; Leslie B. Fletcher, Georgia Southern University

International Accounting

23. A Comparison of the U.S. GAAP Reconciliations of Non-U.S. Stock Life Insurers.
Mary Michel, Manhattan College

24. A Cross-Country Comparison of Corporate Governance and Firm Performance Nexus: Do Financial Structure and the Legal System of a Country Matter?
Anne Anderson, Lehigh University; Parveen Gupta, Lehigh University

25. A Diagnostic Model for Assessing Convergence of Statements of Financial Accounting Standards (SFASs)and International Financial Reporting Standards (IFRSs).
Roger Hussey, University of Windsor; Audra Ong, University of Windsor

26. Alternatives to Statutory Audit Requirements for Small Public Companies: Advantages and Disadvantages.
Shifei Chung, Rowan University; Ramesh Narasimhan, Montclair State University

27. An Examination of Corporate Social-Environmental Disclosure in Annual Reports of Indonesian, Malaysian, and Australian Islamic Banking.
Sofyan Syafri Harahap, Trisakti University Indonesia; Juniati Gunawan, Trisakti University Indonesia

28. Determinants of Corporate Disclosure and Transparency: Evidence from Hong Kong and Thailand.
Stephen Y. L. Cheung, City University of Hong Kong; J. Thomas Connelly, Chulalongkorn University; Piman Limpaphayom, Chulalongkorn University; Lynda Zhou, Boci–Prudential Asset Management

29. Directional Trading Volume around Earnings Announcements: Evidence from Japan.
Kazuhisa Otogawa, Kobe University; Hiromi Wakabayashi, Tokyo International University

30. Do Stock Prices Impound Accounting Information with Similar Precision across Countries?
Steven F. Cahan, University of Auckland; David Emanuel, University of Auckland; Jerry Sun, University of Auckland

31. Drivers of Corporate Disclosure: An Empirical Investigation in a Central European Setting.
Michael Grüning, European University Viadrina

32. From Accounting Diversity to IAS.
Anastasia Maggina, Aristotle University of Thessaloniki

33. Fundamental Analysis in a Hyperinflationary Economy: The Case of Brazil.
Wanda Mattei, University of Puerto Rico

34. Greek Evidence on Post-Earnings Announcement Drift: Old Empirical Tests in a New Theoretical Bottle.
Wiliam Patrick Forbes, Loughbough Business School England; Len Charles Skerratt, Brunel Business School; George Yiannopoulos, Brunel Business School

35. International Earnings Management and Accounting Standards.
Michael D. Yu, University of Missouri–Columbia

36. Non-Audit Services and Bias and Accuracy of Voluntary Earnings Forecasts Reviewed by Incumbent CPA.
Hisn Yi Chi, National Taichung Institute of Technology; Chen Lung Chin, National Chengchi University

37. Political Connections: Underlying Incentives and Impact on Organizational Structure: Empirical Evidence from Listed Family Firms in China.
Charles J. P. Chen, City University of Hong Kong; Zengquan Li, Shanghai University of Finance & Economics; Xijia Su, City University of Hong Kong

38. Reporting of the Current Earnings Plus Other Comprehensive Income: Information Content Test of the Japanese Firms.
Keiichi Kubota, Musashi University; Kazuyuki Suda, Waseda University; Hitoshi Takehara, Waseda University

39. Stock Market Valuation of Corporate Pension Exposure.
Paul Johnmarcel Klumpes, Imperial College London

40. The Asian Financial Crisis and the Differences in Auditor Conservatism between Big 4 and Non-Big 4: Evidence from Thailand.
Thanyaluk Vichitsarawong, Oklahoma State University and Chulalongkorn University; Sompong Pornupatham, Cardiff University and Chulalongkorn University

41. The Effect of Firm-Specific Characteristics and the Mexican Corporate Governance Code on Earnings Quality.
Susan MacHuga, University of Hartford; Karen Teitel, College of Holy Cross

42. The Effects of International Financial Reporting Standards on the Accounts and Accounting Quality of Australian Firms.
Kamran Ahmed, La Trobe University; John Goodwin, RMIT University

43. The Impact of Ownership Structure and Foreign Capital on Organizational Innovation and Performance: An Examination of Taiwan's Electronics Industry.
Tsuilin Kuo, National Chengchi University; Anne Wu, National Chengchi University

44. Transitory Price Changes: Evidence from the Chinese Stock Markets.
Zhaohui Zhang, Long Island University–C. W. Post; Khondkar E. Karim, Rochester Institute of Technology; Howard Nemiroff, Long Island University–C. W. Post; Jiamin Wang, Long Island University–C. W. Post

45. Transparency and Disclosure Scores in the Istanbul Stock Exchange: Did Voluntary IFRS Adoption and Mandatory Corporate Governance Principles Make a Difference?
Mine H. Aksu, Sabanci University; Arman Kosedag, Berry College

46. Using Form 20-F Reconciliations to Internationalize an Accounting Course.
Susan Boedeker Hughes, Butler University

Public Interest

47. Consequences of a Stakeholder View on the Accounting Conceptual Framework.
George Joseph, University of Massachusetts Lowell

48. Does Auditor Tenure Impact the Reporting of Conservative Earnings?
David S. Jenkins, University of Delaware; Uma Velury, University of Delaware

49. Will Corporate Governance and Whistleblowing Provisions Improve Financial Responsibility?
Tara J. Shawver, King's College; Todd A. Shawver, Lock Haven University of Pennsylvania

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