Paper / Financial Accounting and Reporting

John D Rossi, Moravian College

A Wrench in the COGS: Understanding Compustat’s Adjustments to Cost of Goods Sold and their Implications for Research - Sherwood Lane Lambert III, University of West Florida - Pensacola; Eric D. Bostwick, University of West Florida - Pensacola; Joseph G Donelan, University of West Florida - Ft Walton Bch

The Impact of Earnings Volatility on CEO Turnover - Kenneth Ray House, Indiana University - Bloomington

Mobile communication and local trading activity: Evidence from distracted driving laws - Nerissa C. Brown, Georgia State University; Joseph Han Stice, University of Florida; Roger McNeill White, Georgia State University

Implications of Firms Having Both Highly Negative Accruals and Cash Flows for Test of Accruals Anomaly - Jung Hoon Kim, Florida International University; Young Jun Kim, Seoul National University