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  • SheChih Chiu
    Earnings Manipulations or Dividend Policies:The Timing of...
    paper presentation posted August 4, 2011 by SheChih Chiu 
    title:
    Earnings Manipulations or Dividend Policies:The Timing of the Exercises ofExecutive Stock Options
    author or authors:
    Chin-Chen Chien and She-ChihChiu
    presentation session:
    Research Interaction Forum Session
    date:
    August 9, 2011 3:00am - 4:30am
    abstract:

     We propose two hypotheses for investigating managers’ behavior on timing executive stock options. First, we argue that mean-reverting nature of discretionary accruals play an important role on earnings management. Second, we propose that managers may also consider cash dividends in their decision of stock option exercises. With a sample of observations from 1992 to 2004, we find that managers may intend to influence stock returns through abnormal earnings management though such attempt is unsuccessful. In addition, reversion of discretionary accruals plays a role on managers’ managing discretionary accruals. Furthermore, the results show that the incremental effect of cash dividends is positively associated with managers’ abnormally large exercise of ESOs.

  • Louella J Moore
    Teaching to the Higher Rungs of Bloom's Taxonomy:...
    paper presentation posted August 2, 2011 by Louella J Moore 
    title:
    Teaching to the Higher Rungs of Bloom's Taxonomy: Techniques for Financial Accounting Classes
    author or authors:
    Louella Moore, Arkansas State University
    presentation session:
    Teaching, Learning & Curriculum Session
    date:
    August 10, 2011 4:00pm - 5:30pm
    abstract:

    While some research suggests teaching techniques should match the student's learning style, this paper argues it may be more fruitful to use techniques aimed at encouraging latent personality characteristics. The paper will discuss the origins of Bloom's taxonomy, the relationship between the Bloom's higher order skills and traits exhibited by accountants per the True Colors personality profile, explain why millennial students are reluctant to be independent thinkers, and provide suggestions for encouraging synthesis and evaluation in either graduate or Intermediate level financial accounting courses.