Gary K. Taylor

University of Alabama - Culverhouse College of Commerce & Business Administration

Assistant Professor

Box 870223

Dept. of Accounting

Tuscaloosa, AL 35487-0223

United States

SCHOLARLY PAPERS

11

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7,322

TOTAL CITATIONS
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SSRN RANKINGS

Top 26,458

in Total Papers Citations

28

Scholarly Papers (11)

1.

The Effects of Accounting Conservatism on Financial Statements and Financial Statement Users: A Review of the Literature

Number of pages: 45 Posted: 22 Sep 2011 Last Revised: 09 Sep 2014
George W. Ruch and Gary K. Taylor
University of Denver - School of Accountancy and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 3,678 (6,635)
Citation 14

Abstract:

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Accounting conservatism, financial reporting quality, earnings quality, market returns, contracting

2.

Empirical Estimation of the Expected Rate of Return on a Portfolio of Stocks

Number of pages: 41 Posted: 30 Oct 2000
University of Notre Dame - Department of Accountancy, University of Alabama - Culverhouse College of Commerce & Business Administration, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Minnesota - Twin Cities - Carlson School of Management
Downloads 2,040 (16,978)
Citation 7

Abstract:

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Rate of return, market premium, residual income model

3.

Fair Value's Affect on Accounting's Ability to Predict Future Cash Flows: A Glance Back and a Look at the Potential Impact of Reaching the Goal

Number of pages: 35 Posted: 15 Sep 2006
Keji Chen, Gregory A. Sommers and Gary K. Taylor
University of Alabama - Culverhouse School of Accountancy, Southern Methodist University (SMU) - Accounting Department and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 815 (65,253)
Citation 6

Abstract:

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fair value accounting, predictive ability of accounting, objectives of financial reporting

4.

Consumer Perceptions of Cpa Webtrust Assurances: Evidence of an Expectations Gap

International Journal of Auditing, July 1999
Number of pages: 23 Posted: 26 Nov 1999
Richard W. Houston and Gary K. Taylor
University of Alabama and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 527 (114,426)
Citation 1

Abstract:

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5.

Engaging Students in the Standard Setting Process

Number of pages: 49 Posted: 24 Feb 2023
Christine Botosan, Mary Hill and Gary K. Taylor
Financial Accounting Standards Board, Kennesaw State University and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 90 (610,372)

Abstract:

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standard setting, comment letters, societal impact, continuous learning

6.

Accounting is the Language of Sustainability

Number of pages: 38 Posted: 25 Feb 2025
Peter D. Easton, Gary K. Taylor and George W. Ruch
University of Notre Dame - Department of Accountancy, University of Alabama - Culverhouse College of Commerce & Business Administration and University of Denver - School of Accountancy
Downloads 87 (623,453)

Abstract:

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carbon emissions, accounting, net zero, carbon pledge, sustainability

7.

Credit Spreads, Debt Maturity and Assets Other than Those Included in Book Value

Number of pages: 53 Posted: 15 Jun 2018
Peter D. Easton, Mary Hill and Gary K. Taylor
University of Notre Dame - Department of Accountancy, Kennesaw State University and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 85 (632,311)

Abstract:

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8.

Consequences of Real Earnings Management on Subsequent Operating Performance

Research in Accounting Regulation, Vol. 22, pp. 128-132, 2010
Posted: 08 Apr 2011 Last Revised: 24 Jul 2013
Gary K. Taylor and Zhaohui Randall Xu
University of Alabama - Culverhouse College of Commerce & Business Administration and University of Houston, Clear Lake

Abstract:

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Consequences of Real Earnings Management, Subsequent Performance, Sarbanes–Oxley Act, Tighter Accounting Regulation

9.

Review of Real Earnings Management Literature

Journal of Accounting Literature, Vol. 26, pp. 195-228, 2007
Posted: 08 Apr 2011 Last Revised: 24 Jul 2013
Zhaohui Randall Xu, Gary K. Taylor and Michael T. Dugan
University of Houston, Clear Lake, University of Alabama - Culverhouse College of Commerce & Business Administration and University of Alabama

Abstract:

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real earnings management, literature review

10.

Economic Cost of Earnings Management Through Stock Repurchases

Posted: 24 Apr 2007 Last Revised: 10 Oct 2016
Zhaohui Randall Xu and Gary K. Taylor
University of Houston, Clear Lake and University of Alabama - Culverhouse College of Commerce & Business Administration

Abstract:

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stock repurchases, real earnings management, cost, intrinsic value

11.

Auditing's Involvement in Initial Public Offering Success

Posted: 28 Feb 2004
Gary K. Taylor and David D. Williams
University of Alabama - Culverhouse College of Commerce & Business Administration and Ohio State University (OSU) - Department of Accounting & Management Information Systems

Abstract:

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Audit quality,audit opinions, initial public offerings