Rotman Working Papers - Accounting

Hope, Ole-Kristian, Thomas, Wayne B. and Vyas, Dushyantkumar, Financial Reporting Quality in U.S. Private Firms (January 2012).

Callen, Jeffrey L. and Fang, Xiaohua, Religion and Stock Price Crash Risk (January 2012).

Callen, Jeffrey L. and Fang, Xiaohua, Crash Risk and the Auditor-Client Relationship (January 2012).

Callen, Jeffrey L., Khan, Mozaffar and Lu, Hai, Accounting Quality, Stock Price Delay and Future Stock Returns(November 2011). Contemporary Accounting Research, Forthcoming.

Dickhaut, John W., Lunawat, Radhika, Xin, Baohua and Waymire, Gregory B., Language, Deception, and Social Loss in an Investment/Trust Game (December 2011).

Easley, David, O'Hara, Maureen and Yang, Liyan, Opaque Trading, Disclosure and Asset Prices (October 2011).

Aivazian, Varouj A., Callen, Jeffrey L. and Gelb, David S., Unanticipated Growth, Tobin’s Q, and Leverage (September 2011). BRIDGING THE GAAP: RECENT ADVANCES IN FINANCE AND ACCOUNTING, I. Venezia and Z. Weiner eds., World Scientific Publishing, September 2011.

Beatty, Anne L., Liao, Scott and Weber, Joseph Peter, Evidence on the Determinants and Economic Consequences of Delegated Monitoring (August 2011).

Gao, Yu, Liao, Scott and Wang, Xue, The Economic Impact of the Dodd Frank Act of 2010: Evidence from Market Reactions to Events Surrounding the Passage of the Act (August 2011).

Indjejikian, Raffi J., Lu, Hai and Yang, Liyan, Rational Information Leakage (August 2011).

Rubin, Amir and Segal, Dan, Wealth and Compensation Inequality in the US: Why Economic Growth is Likely to Lead to Further Income Inequality (October 2011).

Rubin, Amir and Segal, Dan, Board Reputation and Financial Reporting Quality (September 2011).

Callen, Jeffrey L. and Lyle, Matthew R., The Term Structure of Implied Costs of Equity Capital (July 2011).

De Franco, Gus, Hope, Ole-Kristian, Vyas, Dushyantkumar and Zhou, Yibin, Ambiguous Language in Analyst Reports (June 2011).

Ye, Minlei and Simunic, Dan A., The Economics of Setting Auditing Standards (April 2011).

Callen, Jeffrey L. and Fang, Xiaohua, Institutional Investors and Crash Risk: Monitoring or Expropriation? (April 2011).

Guan, Yuyan, Wong, M.H. Franco and Zhang, Yue, Analyst Following Along the Supply Chain and Forecast Accuracy (March 2011).

Chen, Clara Xiaoling, Lu, Hai and Sougiannis, Theodore , The Agency Problem, Corporate Governance, and the Asymmetrical Behavior of Selling, General, and Administrative Costs (Feb 11, 2011). Contemporary Accounting Research, Forthcoming.

De Franco, Gus, Wong, M.H. Franco and Zhou, Yibin, Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings (March 2011). Accounting Review, Forthcoming.

De Franco, Gus, Kothari, S.P. and Verdi, Rodrigo S., The Benefits of Financial Statement Comparability (March 2011). Journal of Accounting Research, Forthcoming.

Ye, Minlei and Zhang, Ping, The Convergence of Auditing Standards: Implications of Auditor Liabilities and Audit Effort Costs (January 2011).

Callen, Jeffrey L. and Luo, Guo Ying, Can Earning Fixated Traders Survive in a Competitive Securities Market?: Implication for Sustained Price Anomalies and Mark to Market Accounting (February 2011).

Bova, Francesco, Dou, Yiwei and Hope, Ole-Kristian, Employee Ownership and Firm Disclosure (January 2011).

Chen, Feng, Hope, Ole-Kristian, Li, Qingyuan and Wang, Xin, Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (December 2010).

Callen, Jeffrey L., Chen, Feng, Dou, Yiwei and Xin, Baohua, Asymmetry of Information, Wealth Appropriation and the Debt Contracting Demand for Accounting Conservatism (December 2010).

Dou, Yiwei, Hope, Ole-Kristian and Thomas, Wayne B., Relationship-Specificity, Contract Enforceability, and Income Smoothing: An International Study (November 2010).

Callen, Jeffrey L., Morel, Mindy and Richardson, Grant A., Do Culture and Religion Mitigate Earnings Management? Evidence from a Cross-Country Analysis (November 2010). International Journal of Disclosure and Governance, Forthcoming.

Clarkson, Peter, Fang, Xiaohua, Li, Yue and Richardson, Gordon D., The Relevance of Environmental Disclosures for Investors and Other Stakeholder Groups: Are Such Disclosures Incrementally Informative? (October 2010).

Bova, Francesco, Minutti-Meza, Miguel, Richardson, Gordon D. and Vyas, Dushyantkumar, The Sarbanes-Oxley Act and Exit Strategies of Private Firms (October 2010).

Chen, Feng, Dou, Yiwei and Wang, Xin, Executive Inside Debt Holdings and Creditors’ Demand for Pricing and Non-Pricing Protections (October 2010).

Callen, Jeffrey L. and Lyle, Matthew R., The Term Structure of Implied Costs of Equity Capital (October 2010).

Chen, Feng, Kraft, Arthur G. and Weiss, Ira S., Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate (September 2010).

Aivazian, Varouj A., Lai, Tat-kei and Rahaman, Mohammad M., How Do CEOs Create Value for Their Firms? (August 2010).

Lawrence, Alastair, Minutti-Meza, Miguel and Zhang, Ping, Can Big 4 Versus Non-Big 4 Differences in Audit-Quality Proxies be Attributed to Client Characteristics? (June 2010).

Guan, Yuyan, Lu, Hai and Wong, M.H. Franco, Conflict-of-Interest Reforms and Investment Bank Analysts’ Research Biases (June 2010).

De Franco, Gus, Gavious, Ilanit, Richardson, Gordon D. and Jin, Justin Y., Do Private Company Targets that Hire Big4 Auditors Receive Higher Proceeds? (July 2010).

Clarkson, Peter, Li, Yue, Richardson, Gordon D. and Vasvari, Florin P., Does it Really Pay to Be Green? Determinants and Consequences of Proactive Environmental Strategies (August 2010). Journal of Accounting and Public Policy, Forthcoming. Available at SSRN:

Hope, Ole-Kristian, Thomas, Wayne B. and Vyas, Dushyantkumar, Financial Credibility, Ownership, and Financing Constraints in Private Firms (July 2010).

De Franco, Gus, Vasvari, Florin P., Vyas, Dushyantkumar and Wittenberg Moerman, Regina, Debt Analysts’ Views of Debt-Equity Conflicts of Interest (July 2010).

Callen, Jeffrey L., Gavious, Ilanit and Segal, Dan, The Complementary Relationship between Financial and Non-Financial Information in the Biotechnology Industry and the Degree of Investor Sophistication (August 2010).

Bhat, Gauri, Callen, Jeffrey L. and Segal, Dan, Credit Risk and IFRS: The Case of Credit Default Swaps (July 2010).

Chen, Feng, Hope, Ole-Kristian, Li, Qingyuan and Wang, Xin, Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (July 2010).

Chen, Feng, Kraft, Arthur G. and Weiss, Ira S., Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate (June 2010).

Aivazian, Varouj A., Qiu, Jiaping and Rahaman, Mohammad M., Debt Capacity and Corporate Diversification (June 2010).

Aivazian, Varouj A., Lai, Tat-kei and Rahaman, Mohammad M., What Does an External CEO Bring to the Table? (June 2010).

Callen, Jeffrey L., Guan, Yuyan and Qiu, Jiaping , The Market for Corporate Control and Accounting Conservatism (June 2010).

Huang, Wenli and Lu, Hai, Timing of CEO Stock Option Grants and Corporate Disclosures: New Evidence from the Post-SOX and Post-Backdating-Scandal Era (June 2010).

Hope, Ole-Kristian, Kang, Tony, Kim, Joung W. and Pereira, Raynolde, Voluntary Disclosure Practices by Foreign Firms Cross-Listed in the United States (May 2010).

De Franco, Gus, Hope, Ole-Kristian and Larocque, Stephannie A., The Effect of Disclosure on the Pay-Performance Relation (April 2010).

Herrmann, Don, Hope, Ole-Kristian, Payne, Jeff L. and Thomas, Wayne B., The Market’s Reaction to Unexpected Earnings Thresholds (April 2010).

Callen, Jeffrey L., Risk and Incentives in the Iska Contract (March 2010).

Lu, Hai, Wang, Kevin Q. and Wang, Xiaolu, Price Shocks, Opinion Divergence, and Asymmetric Drifts (February 2010).

Callen, Jeffrey L., Khan, Mozaffar and Lu, Hai, Accounting Quality, Stock Price Delay and Future Stock Returns (February 2010).

Barniv, Ran, Hope, Ole-Kristian, Myring, Mark and Thomas, Wayne B., International Evidence on Analyst Stock Recommendations, Valuations, and Returns (January 2010).

De Franco, Gus, Vasvari, Florin P., Wittenberg Moerman, Regina and Vyas, Dushyantkumar, Debt Analysts’ Views of Debt-Equity Conflicts of Interest (March 2010).

Bar-Hava, Keren and Segal, Dan, Do Outside Directors Tell the Truth, the Whole Truth, and Nothing But the Truth When They Resign? (January 2010).

Ding, Yuan, Hope, Ole-Kristian and Schadewitz, Hannu J. , Firm-Level Transparency in the Former East Bloc: Empirical Evidence from the Baltic Region (November 2009).

Wang, Kevin Q. and Xu, Jianguo, Time-Varying Momentum Profitability (January 2010).

Chen, Feng, Yee, Kenton K. and Yoo, Yong Keun, Robustness of Judicial Decisions to Valuation-Method Innovation: An Exploratory Empirical Study (December 2009).

Vyas, Dushyantkumar, The Timeliness of Write-Downs by U.S. Financial Institutions during the Financial Crisis of 2007-2008 (December 2009).

Wang, Kevin Q. and Xu, Jianguo, Market Volatility and Momentum (November 2009).

Hope, Ole-Kristian, Thomas, Wayne B. and Vyas, Dushyantkumar, Transparency, Ownership, and Financing Constraints in Private Firms(November 20, 2009).

Pribetic, Antonin I., Litigation or Arbitration? Forum Selection and Arbitration Clauses and the Prospects for Adjudicating International Human Rights Claims in Canada (November 2009).

De Franco, Gus, Kothari, S.P. and Verdi, Rodrigo S., The Benefits of Financial Statement Comparability (October 25, 2009).

Chen, Feng, Kraft, Arthur G. and Weiss, Ira S., Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate (October 2009).

Hope, Ole-Kristian, Thomas, Wayne B. and Vyas, Dushyantkumar, The Cost of Pride: Why Do Firms from Developing Countries Bid Higher? (September 2009).

De Franco, Gus and Hope, Ole-Kristian, Do Analysts' Notes Provide New Information? (August 2009).

Lu, Hai, Wang, Kevin Q. and Wang, Xiaolu, Price Shocks, Disagreement, and Asymmetric Drifts (August 2009).

Albuquerque, Ana M., De Franco, Gus and Verdi, Rodrigo S., Peer Choice in CEO Compensation (July 2009).

Hope, Ole-Kristian, Thomas, Wayne B. and Vyas, Dushyantkumar, The Cost of Pride: Why Do Firms from Developing Countries Bid Higher? (July, 2009).

Hope, Ole-Kristian and Langli, John Christian, Auditor Independence in a Private Firm and Low Litigation Risk Setting (July 2009).

De Franco, Gus, Hope, Ole-Kristian and Larocque, Stephannie A.,The Effect of Disclosure on the Pay-Performance Relation (July 2009).

Callen, Jeffrey L., Khan, Mozaffar and Lu, Hai, Accounting Quality, Stock Price Delay and Future Stock Returns (May 2009).

De Franco, Gus and Hope, Ole-Kristian, Do Analysts’ Notes Provide New Information? (May 2009).

Lu, Hai, Richardson, Gordon D. and Salterio, Steven E., Direct and Indirect Effects of Internal Control Weaknesses and External Audit Effort on Accruals Quality: Evidence from a Unique Canadian Regulatory Setting (March 2009).

Albuquerque, Ana M., De Franco, Gus and Verdi, Rodrigo S., Peer Choice in CEO Compensation(March 2009).

Callen, Jeffrey L. and Segal, Dan, A Variance Decomposition Primer for Accounting Researchers (March 2009).

Barniv, Ran, Hope, Ole-Kristian, Myring, Mark and Thomas, Wayne B., International Evidence on Analyst Stock Recommendations, Valuations, and Returns(February 2009).

Albuquerque, Ana M., De Franco, Gus and Verdi, Rodrigo S., Peer Choice in CEO Compensation (February 2009).

Pribetic, Antonin I.,Recent Private International Law Developments Before the Supreme Court of Canada(February 2009).

Lu, Hai, Wang, Kevin Q. and Wang, Xiaolu,The Long Memory in Stock Price Shocks(February 2009).

Jin, Justin Yiqiang, Investor Attention and Stock Mispricing (January 2009).

Larocque, Stephannie A., Disclosure, Analyst Forecast Bias, and the Cost of Equity Capital(December 2008).

Larocque, Stephannie A., Extracting Ex Ante Earnings Expectations from Analyst Forecasts(December 2008).

Hope, Ole-Kristian, Thomas, Wayne B. and Vyas, Dushyantkumar, Transparency, Ownership, and Financing Constraints: An International Study Using Private Firms(December 2008).

Callen, Jeffrey L., Lai, Karen and Wei, Steven X., Understanding the Variation of Foreign Share Price Discounts: A Study of Dual-Listed Chinese Firms(November 2008).

Pribetic, Antonin I., An 'Unconventional Truth': Conflict of Laws Issues Arising Under the CISG(November 2008).

Hope, Ole-Kristian and Langli, John Christian, Auditor Independence in a Private Firm and Low Litigation Risk Setting(November 2008).

Callen, Jeffrey L., Segal, Dan and Hope, Ole-Kristian,The Pricing of Conservative Accounting and the Measurement of Conservatism at the Firm-Year Level (October 2008). Review of Accounting Studies, Forthcoming

Aivazian, Varouj A., Callen, Jeffrey L. and McCracken, Susan A., Experimental Tests of Core Theory and the Coase Theorem: Inefficiency and Cycling (September, 26 2008).

Barniv, Ran, Hope, Ole-Kristian, Myring, Mark and Thomas, Wayne B., Do Analysts Practice What they Preach and Should Investors Listen? Effects of Recent Regulations (September 2008). Accounting Review, Forthcoming.

Callen, Jeffrey L., Robb, Sean W.G. and Segal, Dan, Revenue Manipulation and Restatements by Loss Firms. (September 2008).

Khan, Mozaffar and Lu, Hai, Do Short Sellers Front-Run Insider Sales? (June 2008).

De Franco, Gus, Vasvari, Florin P. and Wittenberg Moerman, Regina, The Informational Role of Bond Analysts (May 2008).

Hope, Ole-Kristian, Kang, Tony, Thomas, Wayne B. and Yoo, Yong Keun, Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World(March 2008).

De Franco, Gus, Kothari, S.P. and Verdi, Rodrigo S., The Value of Earnings Comparability (January 2008).

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