Similar Search Results

Self-reflective insights on what I have learned in an evolving academic career model : accounting scholarship, administration, and diversity

Callahan, Carolyn M. - In: Issues in accounting education 33 (2018) 3, pp. 5-16

Persistent link: https://www.econbiz.de/10011929463

An Examination of the Cost of Capital Implications of Financial Interpretation 46

Callahan, Carolyn M.; Smith, Rod; Spencer, Angela Wheeler - 2012

This study examines whether adoption in 2003 of FASB Interpretation No. 46/R (FIN 46), Consolidation of Variable Interest Entities – an Interpretation of ARB No. 51, changes the cost of capital for affected firms. Using comparative analysis on a broad sample of 11,719 firm-quarter observations...

Persistent link: https://www.econbiz.de/10014224191

Bertrand Competition, Market Information and Observability

Callahan, Carolyn M. - 2011

Recent economics literature shows renewed interest in models of Bertrand competition with cost uncertainty. We continue this reexamination and introduce cost correlation as a way to mitigate the asymmetry of information between firms facing Bertrand competition. We also allow firms to make an...

Persistent link: https://www.econbiz.de/10013121499

A theoretical and empirical investigation of the impact of labor flexibility on risk and the cost of equity capital

Callahan, Carolyn M.; Stuebs, Martin T. - In: The journal of applied business research 26 (2010) 5, pp. 45-62

Persistent link: https://www.econbiz.de/10008654122

Human resource outsourcing : long term operating performance effects from the provider's perspective

Butler, Maureen G.; Callahan, Carolyn M.; Smith, Rodney E. - In: The journal of applied business research 26 (2010) 5, pp. 77-85

Persistent link: https://www.econbiz.de/10008655215

The American Accounting Association's Financial Reporting Policy Committee's response to the Preliminary Views on Financial Statement Presentation : the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association

Bradshaw, Mark; Callahan, Carolyn M.; Ciesielski, Jack; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 2, pp. 279-296

Persistent link: https://www.econbiz.de/10003998097

Human resource outsourcing : market and operating performance effects of administrative HR functions

Butler, Maureen G.; Callahan, Carolyn M. - In: Journal of business research : JBR 67 (2014) 2, pp. 218-224

Persistent link: https://www.econbiz.de/10010238341

The valuation and reliability implications of FIN 46 for synthetic lease liability

Callahan, Carolyn M.; Smith, Rodney E.; Spencer, Angela … - In: Journal of accounting and public policy 32 (2013) 4, pp. 271-291

Persistent link: https://www.econbiz.de/10009762702

The long-term performance consequences of strategic partnerships in high tech industries

Callahan, Carolyn M.; Smith, Rodney E.; Spencer, Angela … - In: The journal of applied business research 29 (2013) 1, pp. 217-234

Persistent link: https://www.econbiz.de/10009713800

Budget ratcheting and performance

Callahan, Carolyn M.; Waymire, Tammy R.; West, Timothy D. - In: Advances in management accounting : a research annual 19 (2011), pp. 23-53

Persistent link: https://www.econbiz.de/10008909073