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Gavin Cassar Assistant Professor
of Accounting The Wharton School Phone: (215) 898 2023
Fax: (215) 573 2054 |
Working
Papers
Determinants of Hedge Fund Internal Controls and Fees (with Joseph Gerakos). download at SSRN
Cash versus Accrual Accounting and the Availability and Cost of Small Business Debt (with Ken Cavalluzzo & Christopher Ittner). download at SSRN
Hedge Funds: Pricing Controls and the Smoothing of Reported Returns (with Joseph Gerakos). download at SSRN
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
Does Self-Efficacy Affect Entrepreneurial Investment? (with Henry Friedman), Strategic Entrepreneurship Journal 3 (2009), 241-260. 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)