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Zane L. Swanson

University of Central Oklahoma

Accounting Professor

100 North University Drive

Edmond, OK 73034

United States

  • University of Central Oklahoma

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SCHOLARLY PAPERS

27

DOWNLOADS
Rank 8,408

SSRN RANKINGS

Top 8,408

in Total Papers Downloads

4,382

CITATIONS

2

Scholarly Papers (27)

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1.

Goodwill Impairment: A Comparative Country Analysis

Downloads 663 ( 30,522)

Goodwill Impairment: A Comparative Country Analysis

Number of pages: 42 Posted: 31 Jul 2007 Last Revised: 15 Oct 2013
Zane L. Swanson, Robert A. Singer and Alexis Downs
University of Central Oklahoma, Lindenwood University and Emporia State University
Downloads 663 (30,033)

Abstract:

goodwill, impairment, harmonization

Goodwill Impairment: A Comparative Country Analysis

Academy of Accounting and Financial Studies Journal, Forthcoming
Posted: 20 Oct 2013
Zane L. Swanson, Robert Singer and Alexis Downs
University of Central Oklahoma, Independent and Emporia State University

Abstract:

Goodwill, Impairment, International Accounting

2.

Analytical and Empirical Evidence of the Effect of Tax Rates on the Trade-Off Between Debt and Managerial Ownership

Number of pages: 34 Posted: 08 Feb 2000
Ananth Seetharaman, Zane L. Swanson and Bin Srinidhi
Saint Louis University - Department of Accounting, University of Central Oklahoma and University of Texas at Arlington - Department of Accounting
Downloads 562 (36,900)
Citation 1

Abstract:

3.

R&D, Firm Fundamentals, and Diminishing Returns For The Stock Market

Number of pages: 37 Posted: 30 Nov 1998
Zane L. Swanson
University of Central Oklahoma
Downloads 511 (42,006)

Abstract:

4.

Impact of Cash Holdings on Investment Value

Number of pages: 47 Posted: 02 Mar 2006 Last Revised: 01 Jun 2010
Zane L. Swanson
University of Central Oklahoma
Downloads 455 (46,519)

Abstract:

5.

Using XBRL to Transform Existing Financial Statements into the Proposed Presentation Format

Mustang Journal of Accounting and Finance, 2013
Number of pages: 32 Posted: 24 Apr 2010 Last Revised: 06 Aug 2014
Zane L. Swanson and Olga Miranova
University of Central Oklahoma and University of Central Oklahoma
Downloads 418 (52,132)

Abstract:

Presentation, Standard, XBRL, Transformation

6.

GAAP Codification: An Ontological Perspective

Number of pages: 22 Posted: 02 Sep 2008 Last Revised: 04 Jan 2010
Zane L. Swanson and Ron Freeze
University of Central Oklahoma and Emporia State University
Downloads 294 (76,114)

Abstract:

Ontology, GAAP Codification, Hicks' Income

7.

Does the Weighted Cost of Capital Associate with Returns on Operating and Financial Assets with Investor Anticipation or Reaction? [And Do Operating and Financial Assets Have Synergy?]

Number of pages: 27 Posted: 16 Nov 2007 Last Revised: 10 Feb 2008
Zane L. Swanson and Veli Viinanen
University of Central Oklahoma and Deloitte
Downloads 230 (95,450)

Abstract:

accounting information relevance, weighted average cost of capital, asset returns

8.

Does Balance Sheet Classification Matter? Evidence from Trust Preferred Stock

Downloads 213 (116,565)
Citation 1

Does Balance Sheet Classification Matter? Evidence from Trust Preferred Stock

Number of pages: 25 Posted: 05 Feb 2010
Konrad Gunderson and Zane L. Swanson
Missouri Western State University and University of Central Oklahoma
Downloads 213 (116,170)
Citation 1

Abstract:

TPS, Liability, Equity, Classification

Does Balance Sheet Classification Matter? Evidence from Trust Preferred Stock

Mustang Journal of Accounting and Finance, Forthcoming
Posted: 20 Oct 2013
Konrad Gunderson, Cheng-Huei Chiao and Zane L. Swanson
Missouri Western State University, Missouri Western State University and University of Central Oklahoma

Abstract:

Balance Sheet Classification

9.

Cash Position Forecasts and Stock Market Portfolio Returns

Number of pages: 28 Posted: 01 Jun 2010
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and University of Central Oklahoma
Downloads 188 (124,997)

Abstract:

Investments, Agency Theory, Cash, Forecasting

10.

Determinants of Dividend Payout

Number of pages: 14 Posted: 29 Dec 2013 Last Revised: 15 Jan 2014
Zane L. Swanson and V. Sivarama Krishnan
University of Central Oklahoma and University of Central Oklahoma - College of Business
Downloads 146 (103,005)

Abstract:

Dividend Payout

11.

Management Risk Incentives and the Readability of Corporate Disclosures

Number of pages: 40 Posted: 09 Feb 2014 Last Revised: 22 Feb 2017
Bidisha Chakrabarty, Ananth Seetharaman, Zane L. Swanson and Xu (Frank) Wang
Saint Louis University - John Cook School of Business, Saint Louis University - Department of Accounting, University of Central Oklahoma and Saint Louis University
Downloads 97 (137,909)

Abstract:

Executive Compensation; Disclosure Obfuscation; Option Vega; Textual Analysis

12.

Diminishing Returns to Investment Vis-À-Vis Firm Age

Number of pages: 25 Posted: 26 Sep 2009
Zane L. Swanson
University of Central Oklahoma
Downloads 66 (270,271)

Abstract:

Investment , Diminishing Returns, Firm Age, Life Cycle

13.

Accounting Statement Footnotes Contextual Association with Firm Financial Characteristics in the Oil and Gas Industry

Number of pages: 19 Posted: 08 Jan 2015
Zane L. Swanson and Azam Habibi
University of Central Oklahoma and University of Central Oklahoma
Downloads 54 (232,588)

Abstract:

Weighted Average Cost of Capital (WACC), footnotes, readability, oil and gas industry

14.

Study of Going Concern Opinions

Number of pages: 24 Posted: 16 Sep 2015
Zane L. Swanson and John Theis
University of Central Oklahoma and Independent
Downloads 21 (223,010)

Abstract:

going concern, readability, disclosure, financial distress, Altman’s Z

15.

Securitizing Eastern Europe's External Bank Debt

Multinational Finance Journal, Vol. 2, No. 4, p. 295-310, 1998
Number of pages: 16 Posted: 17 Jul 2015
Christopher Korth, Zane L. Swanson and Robert Singer
Western Michigan University - Finance & Commercial Law, University of Central Oklahoma and Quincy University
Downloads 4 (498,783)
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Abstract:

securitization; Eastern Europe; loans and financial Intermediaries

16.

Ascertaining Intangible Factor Effects Upon Enterprise Value Utilizing a Firm Equation System

Number of pages: 20 Posted: 10 Jan 2017
Zane L. Swanson
University of Central Oklahoma
Downloads 0 (427,670)

Abstract:

Intangible Assets, System Equations, Enterprise Value

17.

How Robust Is the Performance of Growth Options of R&D and Capital Expenditures?

Number of pages: 30 Posted: 11 Jan 2014 Last Revised: 04 Dec 2015
Zane L. Swanson
University of Central Oklahoma
Downloads 0 (494,054)

Abstract:

growth options, capital expenditures, R&D, clean surplus, prospect theory

18.

IFRS: A Catalyst for Change in US Accounting Education

Accreditation Council for Business School Programs Annual Edition, 2012
Posted: 15 Oct 2013
Robert Singer, Zane L. Swanson and Jennifer Mack
Independent, University of Central Oklahoma and Lindenwood University

Abstract:

IFRS

19.

Knowledge Management for the Converged IASB and FASB Standards

The IUP Journal of Knowledge Management, Vol. IX, No. 2, pp. 56-71, April 2011
Posted: 11 Jan 2012
Zane L. Swanson and Ron Freeze
University of Central Oklahoma and Emporia State University

Abstract:

generally accepted accounting principles, knowledge management, ontology, XBRL

20.

Intangible Assets (or Lack Thereof) Association with Financial Distress

The Journal of American Academy of Business, Forthcoming
Posted: 01 Jan 2010
Zane L. Swanson
University of Central Oklahoma

Abstract:

21.

REIT Risk Premium Sensitivity and Interest Rates

The Journal of Real Estate Finance & Economics, Vol. 24, No. 3
Posted: 02 May 2002
Zane L. Swanson, John Theis and K. Michael Casey
University of Central Oklahoma, University of Texas of the Permian Basin - School of Business and Henderson State University - School of Business

Abstract:

REITs, Risk Premiums, Interest Rates, Credit Risk, Multi-Factor Asset

22.

Analytical and Empirical Evidence of the Impact of Tax Rates on the Trade-off between Debt and Managerial Ownership

Journal of Accounting, Auditing & Finance, Vol. 16, No. 3, Summer 2001
Posted: 30 Aug 2001
Zane L. Swanson, Ananth Seetharaman and Bin Srinidhi
University of Central Oklahoma, Saint Louis University - Department of Accounting and University of Texas at Arlington - Department of Accounting

Abstract:

Marginal tax rate, Managerial ownership, Debt

23.

Earnings Volatility and the Value of Earnings Releases for Markets

Posted: 01 Sep 1999
Zane L. Swanson
University of Central Oklahoma

Abstract:

24.

Dividends and Accounting Earnings

Posted: 28 Dec 1998
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and University of Central Oklahoma

Abstract:

25.

Free Cash Flow and R&D

Posted: 24 Feb 1998
Zane L. Swanson
University of Central Oklahoma

Abstract:

26.

An Analysis of the Relevance of Minority Stockholder Interest Information

Posted: 01 Sep 1997
Zane L. Swanson and Carol A. Mielke
University of Central Oklahoma and Saint Louis University - John Cook School of Business

Abstract:

27.

An Options Pricing Theoretical Relation Between Earnings and Stock Market Returns

Posted: 20 Dec 1996
Zane L. Swanson
University of Central Oklahoma

Abstract:

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