Bill Francis

Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology

110 8th St

Troy, NY 12180

United States

SCHOLARLY PAPERS

26

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110

Scholarly Papers (26)

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 24 Nov 2009 Last Revised: 09 May 2014
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1,140 (17,319)
Citation 7

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Accounting Conservatism, Gender, CFO, Risk-Averse

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Contemporary Accounting Research, Vol. 32, No. 3, 2015, Bank of Finland Research Discussion Paper No. 1/2014
Number of pages: 61 Posted: 11 Jan 2014 Last Revised: 29 Sep 2015
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 334 (88,447)
Citation 1

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accounting conservatism, gender, CFO, risk-aversion

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Bank of Finland Research Discussion Paper No. 1/2014
Number of pages: 61 Posted: 21 Oct 2015
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 94 (276,585)
Citation 3

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M41, J16

Gender Differences in Financial Reporting Decision-Making: Evidence from Accounting Conservatism

Number of pages: 51 Posted: 18 Mar 2009
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, University of South Florida - School of Accountancy and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 34 (457,446)
Citation 5

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Financial reporting; Gender; Conservatism; CFO; Risk-averse

Professors in the Boardroom and their Impact on Corporate Governance and Firm Performance

Financial Management, Forthcoming
Number of pages: 55 Posted: 28 Feb 2013 Last Revised: 11 Jun 2014
Bill Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 836 (27,378)

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Academic directors; Professors; Firm performance; Advising; Monitoring

Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance

Financial Management, Volume 44, Issue 3, 1 September 2015, Pages 547-581 , Bank of Finland Research Discussion Paper No. 15/2014
Number of pages: 59 Posted: 01 Aug 2014 Last Revised: 29 Sep 2015
Bill Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 328 (90,277)
Citation 9

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academic directors, professors, firm performance, advising, monitoring

Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance

Bank of Finland Research Discussion Paper No. 15/2014
Number of pages: 59 Posted: 21 Oct 2015
Bill Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Bank of Finland
Downloads 219 (138,180)
Citation 1

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Managerial Ability and Tax Aggressiveness

Number of pages: 64 Posted: 02 Nov 2013 Last Revised: 26 Jan 2018
Bill Francis, Xian Sun and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Johns Hopkins University - Carey Business School and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 1,263 (15,085)
Citation 3

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Managerial Ability; Tax Avoidance; Tax Aggressiveness

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Journal of American Taxation Association, Forthcoming, Fordham University Schools of Business Research Paper No. 2428541
Number of pages: 47 Posted: 25 Apr 2014 Last Revised: 05 Jun 2014
Bill Francis, Iftekhar Hasan, Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University - Gabelli School of Business
Downloads 445 (62,989)
Citation 2

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Tax aggressiveness, Tax avoidance, Gender, CFO, Risk-aversion

Are Female CFOs Less Tax Aggressive? Evidence from Tax Aggressiveness

Journal of American Taxation Association, Forthcoming, Bank of Finland Research Discussion Paper No. 16/2014, Fordham University Schools of Business Research Paper No. 2474543
Number of pages: 52 Posted: 01 Aug 2014
Bill Francis, Iftekhar Hasan, Qiang Wu and Meng Yan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Rensselaer Polytechnic Institute (RPI) - Lally School of Management and Fordham University - Gabelli School of Business
Downloads 240 (126,175)
Citation 2

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tax aggressiveness, tax avoidance, gender, CFO, risk-aversion

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis

Bank of Finland Research Discussion Paper No. 8/2013
Number of pages: 47 Posted: 09 Jul 2013
Bill Francis, Iftekhar Hasan and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 461 (60,334)
Citation 23

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accounting conservatism, shareholder value, financial crisis

The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis

Accounting Horizons, 2013, 27(2): 319-346
Posted: 09 Dec 2011 Last Revised: 17 Jun 2013
Qiang Wu, Bill Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University - Gabelli School of Business

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accounting conservatism, shareholder value, financial crisis

6.
Downloads 299 ( 63,463)
Citation 2

The Impact of CFO Gender on Bank Loan Contracting

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 49 Posted: 21 Apr 2011
Qiang Wu, Bill Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University - Gabelli School of Business
Downloads 299 (100,030)

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CFO, Gender, Bank Loans

7.

More than Connectedness – Heterogeneity of CEO Social Network and Firm Value

Bank of Finland Research Discussion Paper No. 26/2012
Number of pages: 60 Posted: 10 Nov 2012
Yiwei Fang, Bill Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University - Gabelli School of Business
Downloads 279 (108,357)
Citation 1

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CEO, social networks, corporate finance policy decisions, firm value

8.

Urban Agglomeration and CEO Compensation

Bank of Finland Research Discussion Paper No. 17/2012
Number of pages: 68 Posted: 04 Jul 2012
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, New York University (NYU) - Department of Finance and Fordham University - Gabelli School of Business
Downloads 267 (113,499)
Citation 1

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agglomeration, CEO, compensation, incentive, geography

9.
Downloads 156 (113,499)
Citation 4

Corporate Boards and Bank Loan Contracting

Journal of Financial Research, Forthcoming
Number of pages: 46 Posted: 10 Dec 2011
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Halle Institute for Economic Research
Downloads 156 (188,416)

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Bank loan contracting, Boards of directors, Board independence, Monitoring

10.

Do Activist Hedge Funds Target Female CEOs? The Role of CEO Gender in Hedge Fund Activism

Number of pages: 68 Posted: 05 Aug 2017
Bill Francis, Yinjie(Victor) Shen and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Cleveland State University-Monte Ahuja College of Business and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 242 (125,591)

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Hedge Fund Activism; Female CEO; Managerial Characteristics

11.

Do Corporate Boards Matter During the Current Financial Crisis?

Review of Financial Economics, Forthcoming
Number of pages: 47 Posted: 29 Feb 2012
Qiang Wu, Bill Francis and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Fordham University - Gabelli School of Business
Downloads 215 (141,031)

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Financial crisis, Boards of directors, Independence, Financial experts, Firm performance

12.

The Impact of Political Uncertainty on Institutional Ownership

Bank of Finland Research Discussion Paper No. 27/2013
Number of pages: 59 Posted: 22 Nov 2013
Bill Francis, Iftekhar Hasan and Yun Zhu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and St. John's University - Department of Economics and Finance
Downloads 170 (174,879)
Citation 1

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political uncertainty, presidential election, institutional investor, investment

13.

Externality of Stock Liquidity to the Cost of Borrowing

BAFFI CAREFIN Centre Research Paper No. 2016-42
Number of pages: 51 Posted: 16 Nov 2016
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Rensselaer Polytechnic Institute (RPI) and Fordham University - Gabelli School of Business
Downloads 129 (222,075)
Citation 1

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Stock liquidity; Cost of bank loans

14.

Evidence for the Existence of Downward Real Earnings Management

Journal of Auditing, Accounting and Finance, Forthcoming, Bank of Finland Research Discussion Paper No. 13/2015
Number of pages: 59 Posted: 21 Aug 2015
Bill Francis, Iftekhar Hasan and Lingxiang Li
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and SUNY at Old Westbury - School of Business
Downloads 123 (227,537)

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downward earnings management, real earnings management, share repurchase, management buyout, CEO option grant, earnings smoothing

15.

Managerial Effect or Firm Effect: Evidence from Private Debt Market

Bank of Finland Research Discussion Paper No. 29/2013
Number of pages: 40 Posted: 10 Dec 2013 Last Revised: 23 Sep 2015
Bill Francis, Iftekhar Hasan and Yun Zhu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and St. John's University - Department of Economics and Finance
Downloads 118 (234,771)
Citation 2

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Managerial Effect, Firm Effect, Cost of Capital, Bank Loan

16.

Banking Deregulation and Corporate Tax Avoidance

China Journal of Accounting Research, Forthcoming
Number of pages: 36 Posted: 28 Sep 2016 Last Revised: 09 Oct 2016
Bill Francis, Ning Ren and Qiang Wu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Long Island University Post and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 98 (267,209)

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Tax avoidance, interstate banking deregulation, external financing

17.

Does Relationship Matter? The Choice of Financial Advisors

Bank of Finland Research Discussion Paper No. 28/2012
Number of pages: 60 Posted: 11 Nov 2012
Bill Francis, Iftekhar Hasan and Xian Sun
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Johns Hopkins University - Carey Business School
Downloads 90 (282,229)
Citation 1

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mergers and acquisitions, financial advisors, relationship banking, analyst coverage, conflict of interests, proactive

18.

Corporate Boards and Bank Loan Contracting

Number of pages: 67 Posted: 18 Mar 2009
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Halle Institute for Economic Research and Rensselaer Polytechnic Institute (RPI) - Lally School of Management
Downloads 84 (294,715)
Citation 2

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Bank loan contracting; Boards of directors; Corporate governance; Monitoring; SOX

19.

Can Firms Learn by Observing? Evidence from Cross-Border M&As

Journal of Corporate Finance, Volume 25, April 2014: 202–215 , Bank of Finland Research Discussion Paper No. 17/2014
Number of pages: 42 Posted: 07 Oct 2014
Bill Francis, Iftekhar Hasan, Xian Sun and Maya Waisman
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Johns Hopkins University - Carey Business School and Fordham University - Gabelli School of Business
Downloads 67 (335,437)

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learning, observing, cross-border M&As, performance

20.

Home Preference at Selecting Financial Advisors in Cross-Border M&As

Bank of Finland Research Discussion Paper No. 31/2012
Number of pages: 52 Posted: 10 Nov 2012
Bill Francis, Iftekhar Hasan and Xian Sun
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and Johns Hopkins University - Carey Business School
Downloads 65 (340,737)
Citation 4

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financial advisors, certification, payment method, cross border mergers and acquisitions

21.

Evidence for the Existence of Downward Real Earnings Management

Bank of Finland Research Discussion Paper No. 13/2015
Number of pages: 59 Posted: 21 Oct 2015
Bill Francis, Iftekhar Hasan and Lingxiang Li
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and SUNY at Old Westbury - School of Business
Downloads 58 (360,737)

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downward earnings management, real earnings management, share repurchase, management buyout, CEO option grant, earnings smoothing

22.

Managerial Style and Bank Loan Contracting

Bank of Finland Research Discussion Paper No. 29/2013
Number of pages: 46 Posted: 22 May 2019
Bill Francis, Iftekhar Hasan and Yun Zhu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business and St. John's University - Department of Economics and Finance
Downloads 7 (598,155)

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23.

Do Passive Investors Demand High Earnings Quality? Evidence from Natural Experiment

31st Australasian Finance and Banking Conference 2018
Posted: 30 Jul 2018
Bill Francis, Johan Maharjan and Haimeng Teng
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology and Rensselaer Polytechnic Institute (RPI) - Lally School of Management

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Passive Investors, Earnings Quality, Real Earnings Management

24.

Going-Concern Opinions, Corporate Control, Executive Compensation and Management Turnover

Posted: 01 Feb 2014 Last Revised: 31 Jan 2018
Bill Francis, Ning Ren, Yinghong Zhang and Yun Zhu
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Long Island University Post, University of Central Oklahoma and St. John's University - Department of Economics and Finance

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going-concern opinion; blockholder; institutional investor; executive compensation; management turnover

25.

Going-Concern Opinions and Bank Loan Contracting

Posted: 17 Nov 2013 Last Revised: 13 Feb 2014
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, Fordham University - Gabelli School of Business, Long Island University Post and University of Central Oklahoma

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going-concern opinion; bank loan contracting; loan spreads; loan maturity; covenant

26.

Strategic Conservative Earnings Management of Technology Firms: Evidence from the IPO Market

Financial Markets, Institutions & Instruments, Vol. 21, Issue 5, pp. 261-293, 2012
Number of pages: 33 Posted: 17 Nov 2012
Bill Francis, Mingming Zhou and Iftekhar Hasan
Rensselaer Polytechnic Institute (RPI) - Lally School of Management & Technology, University of Colorado, Colorado Springs - College of Business and Fordham University - Gabelli School of Business
Downloads 0 (666,709)
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Conservative Earnings Management, Technology IPOs, Underpricing, Litigation Risk