NYU Stern

Working Papers: 2010



Paper No.

Title

Author/s

ACC-10-01

Preserving Amortized Cost within a Fair-Value-Accounting Framework: Reclassification of Gains and Losses on Available-for-Sale Securities upon Realization

StephenRyan, Minyue Dong , Xiao-Jun Zhang

ACC-10-02

SFAS No. 159’s Fair Value Option: Eventually Used as Intended

Yao-Lin Chang, Chi-Chun Liu and Stephen Ryan

ACC-10-03

Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism

William H. Beaver and Stephen Ryan

ACC-10-04

Reputation Penalties for Poor Monitoring of Executive Pay: Evidence from Option Backdating

Yonca Ertimur, Fabrizio Ferri and David A. Maber

ACC-10-05

Investor Overlap and Diffusion of Disclosure Practices.

Michael J. Jung

ACC-10-06

Conference Presentations and the Disclosure Milieu

Brian J. Bushee, Michael J. Jung and Gregory S. Miller

ACC-10-07

Conference Presentations and Selective Access to Disclosure

Brian J. Bushee, Michael J. Jung and Gregory S. Miller

ACC-10-08

Do Multiple Directorships for Audit Committee Members Influence Financial Reporting Quality?

April Klein, Nandini Chandar and Xiachuan Zheng

ACC-10-09

Director Pay, Agency Costs, and Economic Outcomes

April Klein and Stephen Bryan

ACC-10-10

Audit Committee Financial Expertise, Competing Governance Mechanisms, and Earnings Management

Joseph V. Carcello, Carl W. Hollingsworth, April Klein and Terry L. Neal