Gavin Cassar

Assistant Professor of Accounting

The Wharton School
University of Pennsylvania
1309 Steinberg Hall - Dietrich Hall 
3620 Locust Walk
Philadelphia, PA 19104-6365
E-Mail: cassar@wharton.upenn.edu

Phone: (215) 898 2023  Fax: (215) 573 2054
Web: http://www.wharton.upenn.edu/faculty/cassar.html


 

CURRICULUM VITAE

 

ACCOUNTING 622 - SPRING 2009

 

 

Working Papers


 

Determinants of Hedge Fund Internal Controls and Fees (with Joseph Gerakos)

 

Cash versus Accrual Accounting and the Availability and Cost of Small Business Debt (with Ken Cavalluzzo & Christopher Ittner) download at SSRN

 

Does Self-Efficacy Affect Entrepreneurial Investment? (with Henry Friedman)

 

External Financing and Firm Operating Performance

 

Forthcoming and Recently Published Papers


 

Are Individuals Entering Self-Employment Overly-Optimistic? An Empirical Test of Plans and Projections on Nascent Entrepreneur Expectations, forthcoming, Strategic Management Journal. download at SSRN

 

Initial Retention of External Accountants in Start-up Ventures (with Christopher Ittner), European Accounting Review 18 (2009), 313-340.

 

An Investigation of Hindsight Bias in Nascent Venture Activity (with Justin Craig), Journal of Business Venturing 24 (2009), 149-164.

 

Financial Statement and Projection Preparation in Start-up Ventures, The Accounting Review 84 (2009), 27-51. download at SSRN

 

Budgets, Internal Reports and Manager Forecast Accuracy (with Brian Gibson), Contemporary Accounting Research 25 (2008), 707-737. download at SSRN

 

Forecast Rationality in Small Firms (with Brian Gibson), Journal of Small Business Management 45 (2007), 283-302.

 

Money, Money, Money? A Longitudinal Investigation of Entrepreneur Career Reasons, Growth Preferences, and Achieved Growth, Entrepreneurship and Regional Development 19 (2007), 89-107.

 

Entrepreneur Opportunity Costs and Intended Venture Growth, Journal of Business Venturing 21 (2006), 610-632.

 

A Ten Year Longitudinal Investigation of Strategy, Systems and Environment upon Innovation in Family Firms (with Justin Craig & Ken Moores), Family Business Review 19 (2006), 1-10.

 

Longitudinal Analysis of Relationships between Planning and Performance in Small Firms (with Brian Gibson), Small Business Economics 25 (2005), 207-222.

 

The Financing of Business Start-ups, Journal of Business Venturing 19 (2004), 261-283.

 

Capital Structure and Financing of SMEs: Australian evidence (with Scott Holmes), Accounting and Finance 43 (2003), 123-147.

 

Planning Behavior Variables in Small Firms (with Brian Gibson), Journal of Small Business Management 40 (2002), 171-186.

 

Self-serving Behaviour and the Voluntary Disclosure of Capital Market Performance, Accounting Research Journal 14 (2001), 126-137.

 

 

(http://www.wharton.upenn.edu/faculty/cassar.html)