William R. Baber

Georgetown University - Department of Accounting and Business Law

Professsor

McDonough School of Business

Washington, DC 20057

United States

  • Georgetown University - Department of Accounting and Business Law

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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48

CROSSREF CITATIONS

26

Scholarly Papers (12)

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1.

External Corporate Governance and Misreporting

Georgetown McDonough School of Business Research Paper No. 760324
Number of pages: 48 Posted: 26 Jul 2005 Last Revised: 24 Jun 2016
William R. Baber, Sok-Hyon Kang, Lihong Liang and Zinan Zhu
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business, Syracuse University and Nanyang Technological University (NTU)
Downloads 2,373 (7,335)
Citation 32

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Corporate Governance, Strong board, External Governance, Accounting Restatement

2.

Stock Price Reactions to On-Target Earnings Announcements Implications for Earnings Management

GWU Working Paper
Number of pages: 39 Posted: 25 Jul 2001
William R. Baber and Sok-Hyon Kang
Georgetown University - Department of Accounting and Business Law and George Washington University - School of Business
Downloads 1,420 (16,728)
Citation 6

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Earnings management

3.

Associations Between Internal and External Corporate Governance Characteristics and the Consequences of Regulating Governance Practices

Number of pages: 40 Posted: 17 Jun 2008
William R. Baber and Lihong Liang
Georgetown University - Department of Accounting and Business Law and Syracuse University
Downloads 1,000 (28,073)
Citation 1

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corporate governance, governance regulation

4.

Is Meeting the Consensus Eps Good News or Bad News? Stock Splits and the Accuracy of Analysts' Forecast Data

Number of pages: 21 Posted: 19 Mar 2002
William R. Baber and Sok-Hyon Kang
Georgetown University - Department of Accounting and Business Law and George Washington University - School of Business
Downloads 783 (39,469)
Citation 7

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Stock splits, earnings per share, analyst forecasts

5.

Accounting Restatements, Governance and Municipal Debt Financing

Journal of Accounting & Economics (JAE), 56(2-3) 212-227, 2013.
Number of pages: 45 Posted: 11 Sep 2009 Last Revised: 03 Aug 2021
William R. Baber, Angela K. Gore, Kevin T. Rich and Jean X. Zhang
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business, Marquette University - Department of Accounting and Virginia Commonwealth University (VCU)
Downloads 609 (55,172)
Citation 12

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municipal bonds, governance, restatements, financial reporting quality, debt costs, local government

6.

Consequences of Gaap Disclosure Regulation: Evidence from Municipal Debt Issues

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Consequences of Gaap Disclosure Regulation: Evidence from Municipal Debt Issues

Number of pages: 46 Posted: 14 Sep 2005 Last Revised: 22 Feb 2012
William R. Baber and Angela K. Gore
Georgetown University - Department of Accounting and Business Law and George Washington University - School of Business
Downloads 457 (78,009)
Citation 15

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Regulation, disclosure, bonds, private debt, local government, public debt

Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues

Accounting Review, Forthcoming
Posted: 24 Oct 2007
William R. Baber and Angela K. Gore
Georgetown University - Department of Accounting and Business Law and George Washington University - School of Business

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disclosure regulation, municipal bonds, private debt, public debt

7.

Investor Perceptions of the Earnings Quality Consequences of Hiring an Affiliated Auditor

Number of pages: 56 Posted: 07 Jul 2008 Last Revised: 21 Apr 2014
William R. Baber, Jagan Krishnan and Yinqi Zhang
Georgetown University - Department of Accounting and Business Law, Temple University - Department of Accounting and American University
Downloads 452 (79,775)
Citation 12

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SOX Section 206, Affiliated Hire, Audit Quality, Earnings Response Coefficient

8.

Separation in the Municipal Debt Market Following GASB 34

Number of pages: 55 Posted: 05 Sep 2020 Last Revised: 26 Jul 2021
William R. Baber, Amanda Beck and Allison Koester
Georgetown University - Department of Accounting and Business Law, Georgia State University and Georgetown University
Downloads 57 (447,349)
Citation 1

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governmental accounting standards; municipal debt market; GASB 34

9.

Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint

The Accounting Review, Forthcoming
Posted: 06 Feb 2012 Last Revised: 22 Feb 2012
William R. Baber, Sok-Hyon Kang and Ying Li Compton
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business and PwC

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earnings management, discretionary accruals, discretionary accrual reversal, reversal speed

10.

The Explanatory Power of Earnings Levels vs. Earnings Changes in the Context of Executive Compensation

Posted: 29 Nov 1999
William R. Baber, Sok-Hyon Kang and Krishna R. Kumar
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business and George Washington University

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11.

Investment Opportunities and the Structure of Performance-Based Executive Compensation

Posted: 26 Feb 1998
William R. Baber, Surya N. Janakiraman and Sok-Hyon Kang
Georgetown University - Department of Accounting and Business Law, University of Texas at Dallas - Department of Accounting & Information Management and George Washington University - School of Business

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12.

Accounting Earnings and Executive Compensation: The Role of Earnings Persistence

Posted: 14 Jul 1997
William R. Baber, Sok-Hyon Kang and Krishna R. Kumar
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business and George Washington University

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