David B. Farber

Indiana University - Kelley School of Business

1309 East Tenth Street

Indianapolis, IN 47405-1701

United States

  • Indiana University - Kelley School of Business

SCHOLARLY PAPERS

12

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10,019

TOTAL CITATIONS
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Top 6,899

in Total Papers Citations

162

Scholarly Papers (12)

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1.

Restoring Trust after Fraud: Does Corporate Governance Matter?

Downloads 3,104 ( 8,676)
Citation 108

Restoring Trust after Fraud: Does Corporate Governance Matter?

Number of pages: 43 Posted: 30 Jun 2004
David B. Farber
Indiana University - Kelley School of Business
Downloads 3,104 (8,526)
Citation 108

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Fraud, corporate governance, credible financial reporting, investor trust, agency costs, independent directors, audit committee

Restoring Trust after Fraud: Does Corporate Governance Matter?

Posted: 06 Oct 2004
David B. Farber
Indiana University - Kelley School of Business

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Fraud, corporate governance, credible financial reporting, investor trust, agency costs, independent directors, audit committee

2.

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Downloads 1,332 (32,430)
Citation 17

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Sauder School of Business Working Paper
Number of pages: 54 Posted: 26 Sep 2005 Last Revised: 16 Apr 2013
Qiang Cheng and David B. Farber
Singapore Management University - School of Accountancy and Indiana University - Kelley School of Business
Downloads 1,332 (31,846)
Citation 17

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Earnings restatements, Stock options, CEO compensation, Operating performance

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Accounting Review 83 (5): 1217-1250, September 2008
Posted: 10 Apr 2008 Last Revised: 05 Mar 2014
Qiang Cheng and David B. Farber
Singapore Management University - School of Accountancy and Indiana University - Kelley School of Business

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Earnings restatements, Stock options, CEO compensation, Operating performance

3.

Managerial Ability and Income Smoothing

The Accounting Review, Forthcoming (DOI/10.2308/accr-52600)
Number of pages: 47 Posted: 23 Oct 2019
Bok Baik, Sunhwa Choi and David B. Farber
Seoul National University, Seoul National University - Business School and Indiana University - Kelley School of Business
Downloads 1,161 (39,726)
Citation 2

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Income Smoothing, Managerial Ability, Earnings Informativeness, Signaling

4.

Aggregate Financial Misreporting and the Predictability of U.S. Recessions and GDP Growth

The Accounting Review, Vol. 98, No. 5, September 2023, pp. 129-159 https://doi.org/10.2308/TAR-2021-0160
Number of pages: 51 Posted: 12 Mar 2021 Last Revised: 14 Sep 2023
Messod D. Beneish, David B. Farber, Matthew Glendening and Kenneth W. Shaw
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,032 (46,912)
Citation 3

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Recessions, GDP Growth, Prediction, Financial Misreporting

5.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Patrick E. Hopkins, Christine Botosan, Mark T Bradshaw, Carolyn M. Callahan, Jack T. Ciesielski, David B. Farber, Mark J. Kohlbeck, Leslie D. Hodder, Bob Laux, Thomas L. Stober, Phillip C. Stocken and Teri Lombardi Yohn
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University - Kelley School of Business, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
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Citation 4

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

6.

Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach

Contemporary Accounting Research, Vol. 30, No. 3, 2013
Number of pages: 55 Posted: 23 Sep 2010 Last Revised: 28 Oct 2019
Bok Baik, Joon Chae, Sunhwa Choi and David B. Farber
Seoul National University, Seoul National University, Seoul National University - Business School and Indiana University - Kelley School of Business
Downloads 740 (73,845)
Citation 3

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Operational Efficiency, Data Envelopment Analysis, Stochastic Frontier Analysis, Fundamental Analysis

7.

Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004

Accounting Horizons, Forthcoming, 2007
Number of pages: 41 Posted: 02 Feb 2005
David B. Farber, Marilyn F. Johnson and Kathy R. Petroni
Indiana University - Kelley School of Business, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 585 (99,699)
Citation 8

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PAC, H.R. 3574, employee stock options, standard setting, lobbying

8.

Analysts' Incentives and Street Earnings

Journal of Accounting Research, March 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 39 Posted: 18 Sep 2006 Last Revised: 30 Dec 2008
Bok Baik, David B. Farber and Kathy R. Petroni
Seoul National University, Indiana University - Kelley School of Business and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 489 (124,406)
Citation 3

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Analyst incentives, street earnings, valuation

9.

Managerial Ability and the Quality of Firms' Information Environment

Journal of Accounting, Auditing & Finance, Vol. 33, No. 4, October 2018, pp. 506-527
Number of pages: 40 Posted: 20 Nov 2019
Bok Baik, Paul Brockman, David B. Farber and Sam (Sunghan) Lee
Seoul National University, Lehigh University - College of Business, Indiana University - Kelley School of Business and Iowa State University
Downloads 206 (313,537)
Citation 12

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information environment, managerial ability, equity incentives, disclosure quality, rent extraction

10.

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

Journal of Accounting, Auditing and Finance, Vol. 33, No. 2, April 2018, pp. 174-199
Number of pages: 44 Posted: 19 Jun 2017 Last Revised: 11 Nov 2019
David B. Farber, Shawn X. Huang and Elaine Mauldin
Indiana University - Kelley School of Business, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Downloads 194 (331,426)
Citation 2

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Analyst Following, Audit Committee Accounting Expertise, Market Liquidity

11.

Liquidity Risk, Accounting Quality and Rewards for Beating Expectations During Periods of High Macroeconomic Uncertainty

Number of pages: 42 Posted: 18 Nov 2021 Last Revised: 12 Feb 2023
Bok Baik, Hong Kim Duong, David B. Farber and Kenneth W. Shaw
Seoul National University, Old Dominion University, Indiana University - Kelley School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 186 (344,559)

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Macroeconomic Uncertainty; Earnings Expectations; Valuation of Earnings; Analyst Earnings Forecasts; Accounting Information Quality; Liquidity Risk

12.

CEO Ability and Management Earnings Forecasts

Contemporary Accounting Research, Vol. 28 No. 5 (Winter 2011), pp. 1645–1668
Posted: 13 Mar 2011 Last Revised: 14 Dec 2022
Bok Baik, David B. Farber and Sam (Sunghan) Lee
Seoul National University, Indiana University - Kelley School of Business and Iowa State University

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CEO Ability, Management Earnings Forecasts