FARS Best Paper and Best Dissertation Award Winners

 

Year

Best Paper

Best Dissertation
2008 Wayne Landsman, Ken Peasnell, Peter Pope, and Shu Yeh. 2006. Which approach to accounting for employee stock options best reflects market pricing? Review of Accounting Studies. 11(2/3): 203-245. Ewa Sletten. Essays on discretionary disclosure.  Completed at Northwestern University (Thomas Lys, Dissertation Chair).

2007

Carol Marquardt and Christine Wiedman. 2005. Earnings management through transaction structuring: Contingent convertible debt and diluted EPS. Journal of Accounting Research.  43 (2): 205-243.

Sharon Katz.   Earnings management and conservatism in the transition between private and public ownership: The role of private equity sponsors. Completed at Columbia University (Bjorn Jorgensen, Dissertation Chair).

2006

John R. Graham,  Campbell R. Harvey, and Shiva. Rajgopal. 2005. The economic implications of corporate financial reporting.  Journal of Accounting and Economics.  40 (3): 3-73.

Isabel Yanyan Wang. Private earnings guidance and its implications for disclosure regulation. Completed at The University of Georgia  (Linda Bamber, Dissertation Chair).

2005

Jan Barton and Paul J. Simko. 2002. The balance sheet as an earnings management constraint. The Accounting Review  77 (Supplement): 1-27.

Yvonne Lu. Earnings management and securities litigation.  Completed at Stanford University (William Beaver, Dissertation Chair).

2004

Ole-Kristian Hope. 2003.  Disclosure practices, enforcement of accounting standards and analysts' forecast

accuracy: An international study.” Journal of Accounting Research. 41 (3): 235-272.

Tzachi Zach. Inside the ‘accrual anomaly’. Completed at University of Rochester (Ross Watts, Dissertation Chair).

2003

Dawn Matsumato. Management's incentives to avoid negative earnings surprises. The Accounting Review, 77(3): 483-514.

Michelle Hanlon. The persistence and pricing of earnings, accruals and cash flows when firms have large book-tax differences. Completed at University of Washington  (Terry Shevlin, Dissertation Chair).

2002

 

Stan Markov. Financial analyst stock recommendations and earnings forecast revisions.  Completed at the University of Rochester (Ross Watts, Dissertation Chair).

2001

 

 

2000

Mary Barth, Wayne Landsman, and Richard Rendleman Jr. 1998.  Option pricing-based bond value estimates and a fundamental components

approach to account for corporate debt” The Accounting Review. Volume 73 (1):  73-102.

 

 

Joseph D. Piotroski. The impact of discretionary segment reporting behavior on investor beliefs and stock prices. Completed at the University of Michigan (Russell J. Lundholm, Dissertation Chair).

1999

Gary Biddle, Robert Bowen, and J. Wallace. 1997.  Does EVA® beat earnings? Evidence on associations with stock returns and firm values.  Journal of Accounting and Economics. 24(3): 301-36.

Pat Hopkins and Eric Hirst.  1998. Comprehensive income reporting and analysts’ valuation judgments. Journal of Accounting Research. 36 (3):  47-75.

Hong Xie. Are discretionary accruals mispriced?  A reexamination.” Completed at The University of Iowa (Dan Collins and Mort Pincus, Dissertation Co-Chairs).