Paper / Financial Accounting and Reporting

Siddharth Bhambhwani, University of Miami

Defined Benefit Pension Plans and Cost of Equity - Robert Houmes, Jacksonville University; Daphne Wang, Jacksonville University; Thanh N. Ngo, East Carolina University; Ruth O'Keefe, Jacksonville University

Does Accounting Choice Matter? Evidence from the Accounting Treatment of Derivatives - Siddharth Bhambhwani, University of Miami

On Using Sequential Equation Modelling to Test Leadership Types in the Certified Public Accounting Profession - Elad Kalay, Ariel University, Israel; Yael Brender-Ilan, Ariel University; Jeffrey Kantor, Ariel University, Israel

When Do Executive Clawback Provisions Have Real Claws in Action? Evidence from Conservative Accounting - Ahrum Choi, Seoul National University; Sung-Han (Sam) Lee, Iowa State University; Peter Oh, University of Southern California; Patrick Woong Ryu, University of Georgia