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

Research