Arthur G. Kraft

City University London - Cass Business School

London, EC2Y 8HB

Great Britain

SCHOLARLY PAPERS

11

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CITATIONS
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70

Scholarly Papers (11)

The Effect of Reporting Frequency on the Timeliness of Earnings: The Cases of Voluntary and Mandatory Interim Reports

LBS Working Paper No. 037
Number of pages: 50 Posted: 18 Jul 2002
Marty Butler, Arthur G. Kraft and Ira S. Weiss
AlixPartners LLP, City University London - Cass Business School and University of Chicago - Graduate School of Business
Downloads 2,069 (6,597)
Citation 12

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Earnings timeliness, voluntary disclosure, regulation, information asymmetry, agency costs

The Effect of Reporting Frequency on the Timeliness of Earnings: The Cases of Voluntary and Mandatory Interim Reports

Journal of Accounting & Economics (JAE), Vol. 44, Nos. 2-3, pp. 181-127, 2007
Posted: 19 Jul 2007
Marty Butler, Arthur G. Kraft and Ira S. Weiss
AlixPartners LLP, City University London - Cass Business School and University of Chicago - Graduate School of Business

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Earnings timeliness, Voluntary disclosure, Regulation, Information asymmetry, Agency costs

2.

Tax Planning by Mutual Funds: Evidence from Changes in the Capital Gains Tax Rate

Number of pages: 45 Posted: 25 Aug 1998 Last Revised: 14 Sep 2010
Feng Chen, Arthur G. Kraft and Ira S. Weiss
University of Toronto - Rotman School of Management, City University London - Cass Business School and University of Chicago - Graduate School of Business
Downloads 1,370 (13,318)

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Mutual funds, capital gains, tax planning, income shifting, tax overhang

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Number of pages: 44 Posted: 11 Jan 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and Simon School, University of Rochester
Downloads 1,174 (16,571)
Citation 2

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Market Mispricing, Market Efficiency, Accounting, OLS

Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Journal of Accounting Research, Vol. 45, Issue 5, pp. 1081-1114, December 2007
Number of pages: 34 Posted: 11 Dec 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and Simon School, University of Rochester
Downloads 12 (589,817)
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Regression-Based Tests of the Market Pricing of Accounting Numbers: The Mishkin Test and Ordinary Least Squares

Journal of Accounting Research, Forthcoming
Posted: 05 Jun 2007
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and Simon School, University of Rochester

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Market Mispricing, Market Efficiency, Accounting, OLS

4.

Research Design Issues and Related Inference Problems Underlying Tests of the Market Pricing of Accounting Information

Simon School Working Paper No. FR 04-15
Number of pages: 61 Posted: 13 Aug 2004
Arthur G. Kraft, Andrew J. Leone and Charles E. Wasley
City University London - Cass Business School, University of Miami and Simon School, University of Rochester
Downloads 957 (22,903)
Citation 10

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5.

Financial Reporting Frequency, Information Asymmetry, and the Cost of Equity

Journal of Accounting & Economics (JAE) 54 (2012): 132–149
Number of pages: 51 Posted: 16 Sep 2011 Last Revised: 07 Jan 2013
Renhui Fu, Arthur G. Kraft and Huai Zhang
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, City University London - Cass Business School and Nanyang Technological University (NTU)
Downloads 875 (26,124)
Citation 2

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interim reporting frequency, information asymmetry, cost of equity

6.

Tax Planning by Mutual Funds

Number of pages: 38 Posted: 25 Aug 1998
Ira S. Weiss and Arthur G. Kraft
University of Chicago - Graduate School of Business and City University London - Cass Business School
Downloads 750

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7.

On the Weighting of Individual Analyst Forecasts in the Consensus

Number of pages: 41 Posted: 19 Jul 2007
Marty Butler, Stanimir Markov and Arthur G. Kraft
AlixPartners LLP, University of Texas at Dallas - Naveen Jindal School of Management and City University London - Cass Business School
Downloads 484 (57,364)
Citation 1

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Analyst forecast accuracy, analyst characteristics, forecast combinations

8.

Voluntary vs. Mandatory Management Earnings Forecasts in IPOs

Number of pages: 44 Posted: 19 Apr 2015 Last Revised: 14 Mar 2019
University of Bath, City University London - Cass Business School and Brunel University
Downloads 173 (172,204)

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Earnings management, Mandatory and Voluntary disclosure environments, Forecast accuracy, IPOs

Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows

Abacus, Forthcoming
Number of pages: 32 Posted: 12 Oct 2015
Theodosia Konstantinidi, Arthur G. Kraft and Peter F. Pope
City University London - Sir John Cass Business School, City University London - Cass Business School and Bocconi University
Downloads 144 (201,452)

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accrual mispricing, conditional conservatism, custered standard errors

Asymmetric Persistence and the Market Pricing of Accruals and Cash Flows

Abacus, Vol. 52, Issue 1, pp. 140-165, 2016
Number of pages: 26 Posted: 20 Apr 2016
Theodosia Konstantinidi, Arthur G. Kraft and Peter F. Pope
City University London - Sir John Cass Business School, City University London - Cass Business School and Bocconi University
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Accrual mispricing, Asymmetric persistence, Cash flow mispricing, Clustered standard errors, Conditional conservatism, Mishkin test

10.

Financial Reporting Frequency and Corporate Innovation

Posted: 02 Aug 2019
Renhui Fu, Arthur G. Kraft, Xuan Tian, Huai Zhang and Luo Zuo
Shanghai Jiao Tong University (SJTU) - Antai College of Economics and Management, City University London - Cass Business School, Tsinghua University - PBC School of Finance, Nanyang Technological University (NTU) and Cornell University - Samuel Curtis Johnson Graduate School of Management

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regulation, reporting frequency, innovation, managerial myopia

11.

Frequent Financial Reporting and Managerial Myopia

The Accounting Review, Forthcoming
Posted: 20 Jun 2014 Last Revised: 05 May 2017
Arthur G. Kraft, Rahul Vashishtha and Mohan Venkatachalam
City University London - Cass Business School, Duke University and Duke University - Fuqua School of Business

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Financial reporting frequency, real effects, myopia, investment, short termism