David B. Farber

Indiana University Kelley School of Business Indianapolis

Associate Professor

801 W Michigan Ave

Indianapolis, IN 46202

United States

  • Indiana University Kelley School of Business Indianapolis

SCHOLARLY PAPERS

12

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7,313

SSRN CITATIONS
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SSRN RANKINGS

Top 8,214

in Total Papers Citations

132

CROSSREF CITATIONS

25

Scholarly Papers (12)

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1.

Restoring Trust after Fraud: Does Corporate Governance Matter?

Downloads 2,839 ( 6,448)

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 Indianapolis
Downloads 2,839 (6,339)
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 Indianapolis

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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 1,204 ( 24,631)
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 Indianapolis
Downloads 1,204 (24,234)
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 Indianapolis

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Earnings restatements, Stock options, CEO compensation, Operating performance

3.

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 Indianapolis, 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
Downloads 883 (38,290)
Citation 3

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International Accounting, US GAAP Reconciliation, Foreign Private Issuers

4.

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 Indianapolis
Downloads 585 (65,851)
Citation 2

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Income Smoothing, Managerial Ability, Earnings Informativeness, Signaling

5.

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 Indianapolis, 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 514 (77,421)
Citation 3

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

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 Indianapolis
Downloads 481 (83,876)
Citation 3

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

7.

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 Indianapolis and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 389 (107,458)
Citation 3

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Analyst incentives, street earnings, valuation

8.

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 Indianapolis, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Downloads 144 (278,642)
Citation 2

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Analyst Following, Audit Committee Accounting Expertise, Market Liquidity

9.

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

Kelley School of Business Research Paper No. 2021-15
Number of pages: 79 Posted: 12 Mar 2021 Last Revised: 25 May 2022
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 Indianapolis, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 134 (294,609)

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Recessions, GDP Growth, Prediction, Financial Misreporting

10.

Stock Market Rewards for Earnings that Beat Analyst Earnings Forecasts when the Economy is Unforecastable

Number of pages: 42 Posted: 18 Nov 2021
Bok Baik, Hong Kim Duong, David B. Farber and Kenneth W. Shaw
Seoul National University, Old Dominion University, Indiana University Kelley School of Business Indianapolis and University of Missouri at Columbia - School of Accountancy
Downloads 75 (430,282)

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

11.

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 Indianapolis and Iowa State University
Downloads 65 (463,922)
Citation 2

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

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: 11 Nov 2019
Bok Baik, David B. Farber and Sam (Sunghan) Lee
Seoul National University, Indiana University Kelley School of Business Indianapolis and Iowa State University

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CEO Ability, Management Earnings Forecasts