Inder K. Khurana

University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

331 Cornell Hall

Columbia, MO 65211

United States

  • University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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SCHOLARLY PAPERS

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110

Scholarly Papers (58)

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1.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 4,117 (3,454)
Citation 22

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Corporate governance, Investor protection, Financial markets, Accounting standards, Auditing

2.

Institutional Ownership and Tax Aggressiveness

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 43 Posted: 31 Aug 2009
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 1,774 (13,751)
Citation 8

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Tax Aggressiveness, Institutional Ownership

3.

Mandatory IFRS Reporting and Stock Price Informativeness

Number of pages: 54 Posted: 16 Apr 2009
Christof Beuselinck, Philip Joos, Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus
Downloads 1,724 (14,367)
Citation 39

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Mandatory IFRS adoption, stock price informativeness, synchronicity

4.

Product Market Competition and Accounting Conservatism

Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 30 Jan 2009
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,271 (22,764)
Citation 9

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5.

Global Evidence on Incentives for Voluntary Accounting Disclosures and the Effect on Cost of Capital

University of Missouri at Columbia, College of Business Working Paper
Number of pages: 38 Posted: 10 Nov 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,228 (23,973)
Citation 3

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voluntary disclosure, cost of capital, external financing

6.

The Role of International GAAP in Cross-Border Mergers and Acquisitions

Number of pages: 54 Posted: 18 Aug 2012 Last Revised: 19 Sep 2012
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 712 (51,296)
Citation 4

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Accounting Standards, Cross-Country Analysis, IFRS, Mergers and Acquisitions

7.

Financial Development and the Cash Flow Sensitivity of Cash

Downloads 636 ( 59,370)
Citation 11

Financial Development and the Cash Flow Sensitivity of Cash

Number of pages: 38 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 636 (58,615)
Citation 11

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financial development, cash

Financial Development and the Cash Flow Sensitivity of Cash

Journal of Financial and Quantitative Analysis, Forthcoming
Posted: 02 Nov 2005
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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financial development, cash

8.

Shareholder Investment Horizons and Tax Aggressiveness

Number of pages: 46 Posted: 04 Dec 2009
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 611 (62,501)
Citation 9

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Tax Aggressiveness, Institutional Ownership, Corporate Governance

9.

Institutional Shareholders’ Investment Horizons and Tax Avoidance

Number of pages: 40 Posted: 27 Sep 2012
Inder K. Khurana and William J. Moser
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Miami University
Downloads 594 (64,754)
Citation 5

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10.

Product Market Competition and Conditional Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 20 Aug 2013 Last Revised: 18 Mar 2014
Dan S. Dhaliwal, Shawn X. Huang, Inder K. Khurana and Raynolde Pereira
University of Arizona - Department of Accounting (deceased), Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 501 (80,131)
Citation 5

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Market Structure, Firm Strategy, Monopoly Rents, Political Costs

11.

Firm Growth and Disclosure: An Empirical Analysis

Downloads 486 ( 83,084)
Citation 6

Firm Growth and Disclosure: An Empirical Analysis

Number of pages: 43 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 486 (82,319)
Citation 6

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disclosure, external financing, firm growth

Firm Growth and Disclosure: An Empirical Analysis

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 02 Nov 2005
Xiumin Martin, Inder K. Khurana and Raynolde Pereira
Washington University in Saint Louis - Olin School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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disclosure, external financing, firm growth

12.

Voluntary Disclosure around Actual Share Repurchases

Journal of Financial Economics, Forthcoming
Number of pages: 52 Posted: 06 Sep 2007
Paul Brockman, Inder K. Khurana and Xiumin Martin
Lehigh University - College of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Washington University in Saint Louis - Olin School of Business
Downloads 474 (85,600)
Citation 4

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Voluntary disclosures, Management forecasts, Share repurchases

13.

The Effects of Hedge Fund Interventions on Strategic Firm Behavior

Management Science, Forthcoming , Fox School of Business Research Paper No. 17-029
Number of pages: 53 Posted: 11 Aug 2017 Last Revised: 18 Sep 2017
Inder K. Khurana, Yinghua Li and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Arizona State University (ASU) - School of Accountancy and Temple University - Department of Accounting
Downloads 463 (88,124)
Citation 1

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Voluntary disclosures, earnings management, strategic behavior, shareholder activism

14.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
Jere R. Francis, Shawn X. Huang, Raynolde Pereira and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 404 (103,123)
Citation 9

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transparency, resource allocation, growth

15.

The Role of Similar Accounting Standards in Cross-Border Mergers and Acquisitions

Contemporary Accounting Research, Forthcoming
Number of pages: 52 Posted: 24 Jul 2015
Jere R. Francis, Shawn X. Huang and Inder K. Khurana
Maastricht University, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 367 (115,070)
Citation 6

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Accounting Standards, Cross-border Investments, Mergers and Acquisitions, Mandatory IFRS Adoption

16.

Mandatory IFRS Adoption and the U.S. Home Bias

Downloads 294 (145,798)

Mandatory IFRS Adoption and the U.S. Home Bias

Number of pages: 48 Posted: 25 Jun 2011 Last Revised: 24 Oct 2011
Inder K. Khurana and Paul N. Michas
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Arizona - Eller College of Management
Downloads 294 (145,077)

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International Accounting, International Financial Reporting Standards, Home Bias, U.S. Investments

Mandatory IFRS Adoption and the U.S. Home Bias

Accounting Horizons (2011) Vol. 25 (4): 729-753
Posted: 25 Oct 2011 Last Revised: 11 Sep 2013
Inder K. Khurana and Paul N. Michas
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Arizona - Eller College of Management

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International Accounting, International Financial Reporting Standards, Home Bias, U.S. Investments

17.

International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism

Downloads 228 (187,468)
Citation 2

International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism

Fox School of Business Research Paper No. 18-043
Number of pages: 73 Posted: 31 Oct 2018 Last Revised: 26 Nov 2018
Inder K. Khurana and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Temple University - Department of Accounting
Downloads 228 (187,063)
Citation 2

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International M&A Laws, Takeover Threat, Accounting Conservatism, Corporate Governance

International Mergers and Acquisitions Laws, the Market for Corporate Control, and Accounting Conservatism

Journal of Accounting Research, Vol. 57, No. 1, 2019
Posted: 13 Jun 2019
Inder K. Khurana and Wei Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Temple University - Department of Accounting

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international M&A laws; takeover threat; accounting conservatism; corporate governance

18.

Financial Transparency, Labor Productivity, and Real Wages

Downloads 198 (213,779)

Financial Transparency, Labor Productivity, and Real Wages

Number of pages: 56 Posted: 07 Feb 2022 Last Revised: 27 Jun 2022
Nargess Golshan, Inder K. Khurana and Felipe Bastos G. Silva
University of Kentucky, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri, Columbia
Downloads 153 (266,867)

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International labor markets, International financial transparency, European Union

Financial Transparency, Labor Productivity, and Real Wages

Number of pages: 56 Posted: 01 Feb 2021 Last Revised: 27 Jun 2022
Nargess Golshan, Inder K. Khurana and Felipe Bastos G. Silva
University of Kentucky, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri, Columbia
Downloads 45 (559,221)

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International labor markets; International financial transparency; European Union

19.

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Downloads 179 (233,432)
Citation 1

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Number of pages: 42 Posted: 20 Nov 2010 Last Revised: 24 Mar 2011
Susan Albring, Dan S. Dhaliwal, Inder K. Khurana and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting (deceased), University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 179 (233,530)
Citation 1

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net operating loss, net operating loss carryback period, The Taxpayer Relief Act of 1997, TRA 1997, short term incentive, income shifting, opportunity cost, earnings management

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

The Journal of the American Taxation Association, Vol. 33, Issue 2, pp. 67-87, Fall 2011
Posted: 28 Mar 2011 Last Revised: 29 Jan 2012
Susan Albring, Dan S. Dhaliwal, Inder K. Khurana and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting (deceased), University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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Taxpayer Relief Act of 1997, Net Operating Loss, NOL, NOL Carryback Period, Short Term Incentive, Income Shifting, Earnings Management, Tax Incentives, Loss Recognition

20.

International Diversification, SFAS 131, and Post-Earnings Announcement Drift

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 24 Jul 2017
Tony Kang, Inder K. Khurana and Changjiang (John) Wang
University of Nebraska - Lincoln, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 164 (251,400)
Citation 7

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Post-Earnings-Announcement Drift, International Diversification, Analyst Forecast, Serial Correlation

21.

Is Real Earnings Smoothing Harmful? Evidence from Firm-Specific Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 19 Sep 2017 Last Revised: 13 Jul 2022
Inder K. Khurana, Raynolde Pereira, Eliza Xia Zhang and Eliza Xia Zhang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - School of Accountancy and University of Washington, TacomaUniversity of Washington Tacoma
Downloads 122 (316,850)

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Real earnings smoothing, bad news hoarding, rent extraction, and stock price crash risk

22.

Local Peers and Corporate Reporting Behavior

Number of pages: 55 Posted: 05 Jan 2022
Jere R. Francis, Nargess Golshan and Inder K. Khurana
Maastricht University, University of Kentucky and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 108 (344,992)

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Local industry peers, Accounting similarity, Earnings quality

23.

Managerial Compensation and the Debt Placement Decision

Downloads 89 (390,524)

Managerial Compensation and the Debt Placement Decision

Number of pages: 35 Posted: 31 Aug 2011 Last Revised: 03 Sep 2011
Susan Albring, Inder K. Khurana, Ali Nejadmalayeri and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Wyoming - College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 89 (394,066)

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Managerial Compensation, External Monitoring, Financial Intermediaries, Firm Performance, Information Asymmetry

Managerial Compensation and the Debt Placement Decision

Journal of Corporate Finance, Vol. 17, Issue 5, pp. 1445-1456, December 2011
Posted: 12 Oct 2011
Susan Albring, Inder K. Khurana, Ali Nejadmalayeri and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Wyoming - College of Business and University of Missouri at Columbia - School of Accountancy

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Managerial Compensation, External Monitoring, Financial Intermediaries, Firm Performance, Information Asymmetry

24.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, May 2009
Number of pages: 70 Posted: 16 Jun 2009
Jere R. Francis, Shawn X. Huang, Inder K. Khurana and Raynolde Pereira
affiliation not provided to SSRN, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 31 (624,576)

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25.

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 3-39, 2018
Number of pages: 37 Posted: 08 Feb 2018
Joshua L. Gunn, Inder K. Khurana and Sarah E. Stein
University of Pittsburgh - Katz Graduate School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Virginia Tech
Downloads 7 (821,731)
Citation 2

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asset impairments, bond illiquidity, conservatism, debt contracting, monitoring

26.

Accounting Estimation Intensity, Auditor Estimation Expertise, and Managerial Bias

Accounting Horizons (Forthcoming)
Posted: 29 Jul 2022
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Accounting estimation intensity; auditor estimation expertise; managerial bias in estimates.

27.

PCAOB Inspections and the Differential Audit Quality Effect for Big 4 and Non-Big 4 US Auditors

Contemporary Accounting Research, Forthcoming
Posted: 11 Dec 2020
Inder K. Khurana, Nathan G. Lundstrom and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Kansas and The University of Texas at San Antonio

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Initial PCAOB inspections, regulatory scrutiny, Big 4 auditors, non-Big 4 auditors

28.

Did the 2005 Deferred Prosecution Agreement Adversely Impact KPMG’s Audit Practice?

Auditing: A Journal of Practice & Theory (February 2019), 38(1): 77-102.
Posted: 01 Apr 2019
Matthew Baugh, Jeff P. Boone, Inder K. Khurana and K. K. Raman
Arizona State University (ASU) - School of Accountancy, University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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DOJ/KPMG deferred prosecution agreement; reputational loss; audit fees; client gains/losses; audit quality; Big 4 firms

29.

Fee Competition Among Big 4 Auditors and Audit Quality

Review of Quantitative Finance and Accounting (February 2019), 52(2): 403-438.
Posted: 09 Feb 2019
Sharad Asthana, Inder K. Khurana and K. K. Raman
University of Texas-San Antonio, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Big 4 Firms, Audit Fee Competition, Audit Quality, PCAOB

30.

Tax Avoidance, Managerial Ability, and Investment Efficiency

Abacus, Vol. 54, Issue 4, pp. 547-575, 2018
Number of pages: 29 Posted: 26 Dec 2018
Inder K. Khurana, William J. Moser and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Miami University and The University of Texas at San Antonio
Downloads 0 (910,098)

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Corporate governance, Investment efficiency, Managerial ability, Residual investment, Tax avoidance

31.

Spatial Competition in Local Audit Markets and the Fall-Out on Deloitte from the 2007 PCAOB Censure

Auditing: A Journal of Practice & Theory, (May 2017), 36(2): 1-20.
Posted: 24 Sep 2016 Last Revised: 10 May 2017
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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PCAOB, Big 4 auditors, Local audit markets, Spatial competition

32.

State Pension Liabilities and Credit Assessments

Nicholas Hallman and Inder K. Khurana (2015) State Pension Liabilities and Credit Assessments. Accounting Horizons: December 2015, Vol. 29, No. 4, pp. 943-967.
Posted: 10 Jul 2015 Last Revised: 17 Mar 2017
Nicholas Hallman and Inder K. Khurana
University of Texas at Austin and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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State pensions, GASB 27, Governmental accounting

33.

Debt Maturity Structure and Accounting Conservatism

Downloads 0 (910,098)

Debt Maturity Structure and Accounting Conservatism

Journal of Business Finance & Accounting, Vol. 42, Issue 1-2, pp. 167-203, 2015
Number of pages: 37 Posted: 26 Feb 2015
Inder K. Khurana and Changjiang (John) Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 0
Citation 4

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debt maturity, agency costs, accounting conservatism, timely loss recognition

Debt Maturity Structure and Accounting Conservatism

Journal of Business Finance and Accounting, Forthcoming
Posted: 24 Nov 2014
Inder K. Khurana and Changjiang (John) Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting

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Debt maturity, Agency costs, Accounting conservatism, Timely loss recognition

34.

Did the 2007 PCAOB Disciplinary Order Against Deloitte Impose Actual Costs on the Firm or Improve Its Audit Quality?

The Accounting Review, (March 2015), 90(2): 405-441.
Posted: 09 Jul 2014 Last Revised: 01 Jan 2016
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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PCAOB censure; switching risk; audit fees; Big 4 audit quality

35.

The Impact of Eliminating the Form 20-F Reconciliation on Shareholder Wealth: Evidence from U.S. Cross-Listed Firms

Accounting Review, Forthcoming
Posted: 15 Jun 2014
Lucy Huajing Chen and Inder K. Khurana
Villanova University and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business

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earnings reconciliation; U.S. cross-listing; disclosure regulation; IFRS; Form 20-F reconciliation

36.

Weakened Outside Shareholder Rights in Dual-Class Firms and Timely Loss Reporting

Journal of Contemporary Accounting and Economics (JCAE), 9(2) (December 2013): 203-220., Mays Business School Research Paper No. 2318027
Posted: 29 Aug 2013 Last Revised: 10 Apr 2019
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

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accounting conservatism, dual-class share structure firms, managerial entrenchment, shareholder rights

37.

Religiosity and Tax Avoidance

Journal of American Taxation Association, Spring 2013, 35(1): 53-84.
Posted: 20 Oct 2012 Last Revised: 25 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Tax avoidance, Religiosity

38.

Audit Market Concentration and Auditor Tolerance for Earnings Management

Contemporary Accounting Research 29(4), December 2012, pp. 1171-1203.
Posted: 13 Sep 2011 Last Revised: 22 Mar 2013
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Market concentration, Audit quality, Earnings management

39.

Litigation Risk and Abnormal Accruals

Auditing: A Journal of Practice & Theory, May 2011, 30(2): pp. 231-256
Posted: 17 Nov 2010 Last Revised: 23 Jun 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Litigation Risk, Abnormal Accruals, Auditor Incentives

40.

Which Analysts Benefited Most from Mandatory IFRS Adoption in Europe?

Journal of International Accounting Research, Forthcoming, This paper is a significantly revised version of the paper titled "Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties", and which was known as CentER Discussion Paper Series No. 2010-112.
Posted: 09 Nov 2010 Last Revised: 18 Aug 2017
Christof Beuselinck, Philip Joos, Inder K. Khurana and Sofie Van der Meulen
Catholic University of Lille - IESEG School of Management, Tilburg University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Catholic University of Lille - IÉSEG School of Management, Lille Campus

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relative forecast accuracy; mandatory IFRS adoption; analyst specialization

41.

Investor Pricing of CEO Equity Incentives

Review of Quantitative Finance and Accounting, Vol. 36, No. 3, pp. 417-435, April 2011
Posted: 16 Jun 2010 Last Revised: 24 Apr 2011
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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CEO Equity Incentives, Information Quality, Cost of Equity Capital

42.

Litigation Reform, Accounting Discretion, and the Cost of Equity

Journal of Contemporary Accounting and Economics, Vol. 5, No. 2, pp. 80-94, December 2009
Posted: 25 Sep 2009 Last Revised: 15 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Litigation reform, Accounting Discretion, Cost of equity capital

43.

Do the Big 4 and the Second-Tier Firms Provide Audits of Similar Quality?

Journal of Accounting and Public Policy, Vol. 29, No. 4, pp. 330-352, July-August 2010
Posted: 25 Sep 2009 Last Revised: 20 Nov 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Audit quality, Going concern audit opinions, Earnings management, Cost of equity

44.

Cross-Listing and Firm Growth

Review of Finance, Vol. 12, Issue 2, pp. 293-322, 2008
Posted: 14 Jul 2008
Inder K. Khurana, Xiumin Martin and Raynolde Periera
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and affiliation not provided to SSRN

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G15

45.

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

European Accounting Review, Forthcoming
Posted: 12 Oct 2007
Jere R. Francis, Inder K. Khurana, Xiumin Martin and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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international accounting standards, accounting choice, IAS adoptions

46.

Does Cross Listing Lead to Higher Firm Growth

Review of Finance, Forthcoming
Posted: 03 Sep 2007
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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Cross Listing, External Financing, Cost of Capital, Firm Growth

47.

Legal Enforcement, Short Maturity Debt, and the Incentive to Manage Earnings

Journal of Law and Economics, Forthcoming
Posted: 03 Aug 2007
Manu Gupta, Inder K. Khurana and Raynolde Pereira
Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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legal enforcement, Short-Term Debt, Earnings management

48.

Audit Firm Tenure and the Equity Risk Premium

Journal of Accounting Auditing and Finance, Vol. 23, No. 1, pp. 115-140, Winter 2008
Posted: 26 Oct 2006 Last Revised: 16 Jun 2010
Jeff P. Boone, Inder K. Khurana and K. K. Raman
University of Texas at San Antonio - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

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Audit firm tenure, Perceived audit quality, Cost of equity capital

49.

Does the Threat of Private Litigation Increase the Usefulness of Reported Earnings? International Evidence

Journal of International Accounting Research, Vol. 5, No. 2, pp. 21-40, Fall 2006
Posted: 20 Sep 2006 Last Revised: 16 Jun 2010
Inder K. Khurana, K. K. Raman and Dechun Wang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, The University of Texas at San Antonio and Texas A&M University

Abstract:

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Litigation risk, Earnings quality, Investor protection, Cross-border analysis

50.

Do Investors Care About the Auditor's Economic Dependence on the Client?

Contemporary Accounting Research, Vol. 23, No. 4, pp. 977-1016, Winter 2006
Posted: 21 Mar 2006 Last Revised: 16 Jun 2010
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

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Auditor fees, Financial reporting credibility, Big Five audits, Corporate governance

51.

Disclosure Incentives and Effects on Cost of Capitol Around the World

Posted: 29 Apr 2005
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

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Voluntary disclosure, Cost of capital, External financing

52.

Are Big Four Audits in ASEAN Countries of Higher Quality than Non-Big Four Audits?

Asia-Pacific Journal of Accounting and Economics, Vol. 11, No. 2, December 2004
Posted: 09 Aug 2004
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

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53.

Are Fundamentals Priced in the Bond Market?

Posted: 24 Nov 2003
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

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fundamentals, bond market, ex ante returns, expected future earnings

54.

The Liability Equivalence of Unfunded Nuclear Decommissioning Costs

Posted: 22 Nov 2003
Inder K. Khurana, Richard H. Pettway and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - Department of Finance and The University of Texas at San Antonio

Abstract:

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nuclear decommissioning costs, unfunded obligations, liability equivalence

55.

Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?

Journal of Accounting Auditing and Finance, Vol. 18, No. 4, pp. 453-477, Fall 2003
Posted: 18 Nov 2003 Last Revised: 16 Jun 2010
Inder K. Khurana, Raynolde Pereira and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - School of Accountancy and The University of Texas at San Antonio

Abstract:

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analyst behavior, market mispricing, US multinationals, foreign earnings

56.

Litigation Risk and the Financial Reporting Credibility of Big Four vs. Non-Big Four Audits: Evidence from Anglo-American Countries

The Accounting Review, Vol. 79, No. 2, pp. 473-495, April 2004
Posted: 07 Nov 2003 Last Revised: 17 Jun 2010
Inder K. Khurana and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and The University of Texas at San Antonio

Abstract:

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financial reporting credibility, Big Four vs. non-Big Four audits, ex ante cost of equity capital, corporate governance

57.

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World

Posted: 16 Jun 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
Maastricht University, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

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accounting, auditing, corporate governance, investor protection, financial markets

58.

Market Valuation of Regulatory Assets in Public Utility Firms

THE ACCOUNTING REVIEW, Vol 71, No 3, July 1996
Posted: 05 Jul 1998
James R. Boatsman, Inder K. Khurana and Martha Loudder
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Texas A&M University - Department of Accounting

Abstract:

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