Inder K. Khurana

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

331 Cornell Hall

Columbia, MO 65211

United States

SCHOLARLY PAPERS

50

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CITATIONS
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Top 4,033

in Total Papers Citations

134

Scholarly Papers (50)

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
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 3,710 (1,791)
Citation 28

Abstract:

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

2.

Mandatory IFRS Reporting and Stock Price Informativeness

Number of pages: 54 Posted: 16 Apr 2009
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 1,402 (10,341)
Citation 5

Abstract:

Mandatory IFRS adoption, stock price informativeness, synchronicity

3.

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
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,137 (13,613)
Citation 3

Abstract:

voluntary disclosure, cost of capital, external financing

4.

Product Market Competition and Accounting Conservatism

Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 30 Jan 2009
University of Arizona - Department of Accounting, 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 1,007 (14,379)
Citation 4

Abstract:

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 559 (39,321)
Citation 22

Abstract:

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

Abstract:

financial development, cash

6.

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 521 (21,357)
Citation 2

Abstract:

Tax Aggressiveness, Institutional Ownership

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 461 (50,311)
Citation 14

Abstract:

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

Abstract:

disclosure, external financing, firm growth

8.

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
University of Missouri at Columbia, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 410 (42,073)
Citation 1

Abstract:

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

9.

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, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and Washington University in Saint Louis - Olin School of Business
Downloads 406 (53,611)
Citation 14

Abstract:

Voluntary disclosures, Management forecasts, Share repurchases

10.

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 368 (47,727)
Citation 6

Abstract:

Tax Aggressiveness, Institutional Ownership, Corporate Governance

11.

Product Market Competition and Conditional Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 20 Aug 2013 Last Revised: 18 Mar 2014
University of Arizona - Department of Accounting, 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 356 (56,215)
Citation 4

Abstract:

Market Structure, Firm Strategy, Monopoly Rents, Political Costs

12.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
University of Missouri at Columbia, 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 334 (67,484)
Citation 9

Abstract:

transparency, resource allocation, growth

13.

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
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

Abstract:

relative forecast accuracy; mandatory IFRS adoption; analyst specialization

14.
Downloads 260 ( 98,672)
Citation 4

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 260 (98,202)
Citation 4

Abstract:

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

Abstract:

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

15.

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 190 (71,843)
Citation 1

Abstract:

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
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 169 (149,796)
Citation 1

Abstract:

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
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

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

Managerial Compensation and the Debt Placement Decision

Number of pages: 35 Posted: 31 Aug 2011 Last Revised: 03 Sep 2011
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Oklahoma State University - Department of Finance and University of Missouri at Columbia - School of Accountancy
Downloads 86 (251,663)
Citation 1

Abstract:

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
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Oklahoma State University - Department of Finance and University of Missouri at Columbia - School of Accountancy

Abstract:

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

18.

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
University of Missouri at Columbia, Arizona State University (ASU) - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 58 (134,590)

Abstract:

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

19.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, May 2009
Number of pages: 70 Posted: 16 Jun 2009
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 (398,860)
Citation 9
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Abstract:

20.

Determinants and Consequences of Timely Asset Impairments During the Financial Crisis

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 71 Posted: 04 Oct 2017 Last Revised: 05 Oct 2017
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 0 (436,401)

Abstract:

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

21.

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

Contemporary Accounting Research, Forthcoming
Number of pages: 42 Posted: 19 Sep 2017
Inder K. Khurana, Raynolde Pereira and Eliza 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 Tacoma
Downloads 0 (361,551)

Abstract:

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

22.

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 - Fox School of Business
Downloads 0 (107,386)

Abstract:

Voluntary disclosures, earnings management, strategic behavior, shareholder activism

23.

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
McMaster University - DeGroote School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Cincinnati - Department of Accounting
Downloads 0 (255,185)

Abstract:

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

24.

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

Abstract:

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

25.

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

Abstract:

State pensions, GASB 27, Governmental accounting

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
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Abstract:

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

Abstract:

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

27.

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

Abstract:

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

28.

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

Abstract:

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

29.

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.
Posted: 29 Aug 2013 Last Revised: 19 May 2014
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:

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

30.

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

Abstract:

Tax avoidance, Religiosity

31.

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

Abstract:

Market concentration, Audit quality, Earnings management

32.

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

Abstract:

Litigation Risk, Abnormal Accruals, Auditor Incentives

33.

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

Abstract:

CEO Equity Incentives, Information Quality, Cost of Equity Capital

34.

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

Abstract:

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

35.

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

Abstract:

Litigation reform, Accounting Discretion, Cost of equity capital

36.

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

Abstract:

G15

37.

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
University of Missouri at Columbia, 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

Abstract:

international accounting standards, accounting choice, IAS adoptions

38.

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

Abstract:

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

39.

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

Abstract:

legal enforcement, Short-Term Debt, Earnings management

40.

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

Abstract:

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

41.

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:

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

42.

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:

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

43.

Disclosure Incentives and Effects on Cost of Capitol Around the World

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

Abstract:

Voluntary disclosure, Cost of capital, External financing

44.

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:

45.

Are Fundamentals Priced in the Bond Market?

Contemporary Accounting Research, Vol. 20, No. 3, Fall 2003
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:

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

46.

The Liability Equivalence of Unfunded Nuclear Decommissioning Costs

Journal of Accounting and Public Policy, Vol. 20, No. 2, Summer 2001
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:

nuclear decommissioning costs, unfunded obligations, liability equivalence

47.

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:

analyst behavior, market mispricing, US multinationals, foreign earnings

48.

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:

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

49.

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

Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
Posted: 16 Jun 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

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

50.

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: