Please note: Boards 1–28 are assigned to Effective Learning Strategies IV.
Board 29 A Note on the Disclosure of the Effect of LIFO Inventory Liquidations on Corporate Earnings. Sandra Cereola, James Madison University; Timothy J. Louwers, James Madison University
Board 30 A Partial Adjustments Model to Understand Cost Structure in Hospitals. Birendra Mishra, University of California, Riverside; Nirup Menon, George Mason University; Akhilesh Chandra, University of Akron
Board 31 A Retrospective Analysis of Teaching with a Thick Accent. Freddie Choo, San Francisco State University; Kim Tan, California State University, Stanislaus
Board 32 An Equilibrium Theory of the Managerial Labor Market with Search and Contracting. Georgios N. Farfaras, University at Buffalo, SUNY; Jose M. Plehn-Dujowich, Temple University
Board 33 Are Analysts Better Earnings Forecasters When They also Set Target Prices or/and Issue Stock Recommendations? Sebastian Gell, University of Cologne; Carsten Homburg, University of Cologne; Tanja Klettke, University of Cologne
Board 34 Audit Committees, Auditor's Reports and the Influence of the Sarbanes-Oxley Act. Rong Yang, The College at Brockport, SUNY; Lerong He, The College at Brockport, SUNY
Board 35 CEO Compensation Structure and Asymmetric Timely Loss Recognition: An Empirical Analysis from Debt Contracting Perspective. Tao Ma, Washington University in St. Louis; Xiumin Martin, Washington University in St. Louis
Board 36 Compensation Mechanisms, Accounting Choice, and Real Activities Manipulation. Fabrizio Di Meo, Universidad Carlos III de Madrid; Juan Manuel Garcia Lara, Universidad Carlos III de Madrid; Jordi Surroca Aguilar, Universidad Carlos III de Madrid
Board 37 Cross-Sectional Stock Returns on Fundamental Value versus Market Value in Mergers and Acquisitions: Evidence from Japan. Tadanori Yosano, Kobe University; Yoshinori Shimada, Kobe University
Board 38 Does Accounting Conservatism Affect Financing Decisions? Goh Beng Wee, Singapore Management University; Lim Chee Yeow, Singapore Management University; Tong Yen H, Nanyang Technological University
Board 39 Does Other Information Improve the Usefulness of Management Earnings Forecasts for Analysts? Marie Blouin, The Pennsylvania State University Harrisburg
Board 40 Early Birds versus Just-in-Timers: The Effect of Procrastination on Academic Performance of Accounting Students. Aliza Rotenstein, Yeshiva University; Harry Z. Davis, Baruch College–CUNY; Lawrence Tatum, Baruch College–CUNY
Board 41 Earnings Breaks and Earnings Management. Kevin Ow Yong, Singapore Management University
Board 42 Earnings Misreporting, the Sarbanes-Oxley Act and Changes in Executive Compensation. Flora Niu, Wilfrid Laurier University
Board 43 Earnings Persistence and Valuation Implication for Firms with Large Real Earnings Manipulation. Ching-Lung Chen, National Yunlin University of Science Technology; Pei-I Chou, National Chung Hsing University; Yu-Cheng Chen, National Chung Hsing University; Anchor Y. Lin, National Chung Hsing University
Board 44 Earnings Restatements and Relationship-Specific Investments by Supply Chain Partners. Sheng-Syan Chen, National Taiwan University; Kim Wai Ho, Nanyang Business School; Shu-Miao Lai, Kainan University
Board 45 Empirical Evidence on Pro Forma Financial Statements Mandated in IPO Prospectuses. Jerry W. Chen, The University of New South Wales
Board 46 Executive Remuneration Structure and Performance in the Australian Finance Sector. Jessica Anstey, Monash University; Michaela Rankin, Monash University; Maria Strydom, Monash University
Board 47 Global Settlement and Star Analysts' Career Choices. Yuyan Guan, City University of Hong Kong; Hai Lu, University of Toronto; Franco M.H. Wong, University of Toronto
Board 48 How Do Firms React to Rivals' Meeting/Beating Analysts' Expectations? Chen Lung Chin, National Chengchi University; Jia-Wen Liang, National Chengchi University
Board 49 Intangibles and the Value Relevance of Book Value and Earnings in Equity Valuation. Wanncherng Wang, National Sun Yat-sen University
Board 50 Internal Control Weaknesses, Information Asymmetry and Market Liquidity: Evidence from SOX Section 404. Chen-Lung Chin, National Chengchi University; Tzu-Ching Weng, National Chengchi University
Board 51 Libor Manipulation? Rosa M. Abrantes-Metz, LECG LLC; Michael Kraten, Suffolk University; Albert D. Metz, Moody's Investors Service; Gim S. Seow, University of Connecticut
Board 52 Market Reactions to Quarterly Earnings Thresholds. Huoshu Peng, National Taipei University; Mei-Hui Chen, National Defense University
Board 53 Misvaluation and Managerial Trading Incentives for Real and Accrual-Based Earnings Management. Julia Sawicki, University of Lisbon; Keshab Shrestha, Nanyang Business School
[MOVED TO RESEARCH INTERACTION SESSION IV, BOARD 52]
Board 54 Non-Financial Key Performance Indicators and Accuracy of Analysts' Earnings Forecasts. Alireza Dorestani, Northeastern Illinois University; Zabihollah Rezaee, The University of Memphis
Board 55 Role of Underwriters in Constraining Earnings Management in Initial Public Offerings. Heiwai Lee, University of Michigan–Dearborn; Yan Alice Xie, University of Michigan–Dearborn; Jian Zhou, Binghamton University and Nanyang Technological University
Board 56 SFAS No. 159: An Examination of Early Electors, Late Electors and Non-Electors in the Banking Industry. Alex Tang, Morgan State University; Li Xu, Southern Illinois University at Carbondale
Board 57 The Determinants of Corporate Governance and CEO Stock Options. Hwei Cheng Wang, Alabama A&M University; Howard Lawrence, The University of Mississippi
Board 58 The Effect of Differential Earnings Management on Family Firms. Jung-wha Lee, Hanyang University; Hyun Han Shin, Yonsei University; Jai Min Goh, Yonsei University
Board 59 The Effects of Accounting Estimates on the Demand for Audit Quality and Audit Pricing. Cheol Lee, Wayne State University; Jong Eun Lee, Virginia Commonwealth University
Board 60 The Impact of Balanced Scorecard on Organizational Performance. Lorenzo Lucianetti, University "G. D'Annunzio" Chieti-Pescara; Domenico Perozzi, University "G. D'Annunzio" Chieti-Pescara
Board 61 The Impact of Bankers on Boards on Corporate Investment-Cash Flow Sensitivity and Dividend Policy. Ruey-Dang Chang, National Chung Hsing University; Ching-Ping Chang, National Sun Yat-sen University; Yee-Chy Tseng, National Kaohsiung University of Applied Sciences
Board 62 The Impact of Corporate Governance Regulation in Australia. Zoltan P. Matolcsy, University of Technology, Sydney; Peter A. Wells, University of Technology, Sydney; Jonathan Tyler, University of Technology, Sydney
Board 63 The Impact of Financial Meltdown on the Value-Relevance of Financial Instruments Fair Value Information. Shih-Yung Fen; Chung-Jen Fu, National Yunlin University of Science and Technology
Board 64 The Impact of Internal Control Reports on Information Precision: Evidence from SOX Section 404 Disclosure. Chen-Lung Chin, National Chengchi University; Tzu-Ching Weng, National Chengchi University
Board 65 The Over-Optimism of Financial Analysts and the Long-Run Performance of Firms following Private Placements of Equity. Shao-Chi Chang, National Cheng Kung University; Sheng-Syan Chen, National Taiwan University; Wen-Chun Lin, Providence University, Taiwan
Board 66 The Role of Corporate Governance in Related Party Transactions. Chu-Yang Chien, National Yunlin University of Science & Technology; Joseph C. S. Hsu, National Yunlin University of Science & Technology
Board 67 The Smoothing Hypothesis, Stock Returns and Risk in Brazil. Antonio Lopo Martinez, Fucape Business School; Miguel Angel Rivera Castro, Federal University of Bahia
Board 68 The Trade-Off between Real Earnings Management and Accrucals Management. Liu Yang, Massey University; Asheq Razaur Rahman, Massey University; Michael Bradbury, Massey University
Board 69 The Value of Corporate Diversification: A Debt Market Perspective. Francesca Franco, London Business School; Oktay Urcan, London Business School; Florin Vasvari, London Business School
Board 70 Virtual Groups in a Cost Accounting Course: Group Dynamics, Outcomes and Participant Satisfaction. Clement C. Chen, University of Michigan–Flint; Keith T. Jones, Illinois State University; Keith Moreland, University of Michigan–Flint
