William R. Baber

Georgetown University - Department of Accounting and Business Law

Professsor

McDonough School of Business

Washington, DC 20057

United States

SCHOLARLY PAPERS

12

DOWNLOADS
Rank 8,374

SSRN RANKINGS

Top 8,374

in Total Papers Downloads

7,181

SSRN CITATIONS
Rank 15,408

SSRN RANKINGS

Top 15,408

in Total Papers Citations

48

CROSSREF CITATIONS

26

Scholarly Papers (12)

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 2,377 (7,574)
Citation 32

Abstract:

Loading...

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 1,422 (17,197)
Citation 6

Abstract:

Loading...

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 1,005 (28,658)
Citation 1

Abstract:

Loading...

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 784 (40,509)
Citation 7

Abstract:

Loading...

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 611 (56,396)
Citation 12

Abstract:

Loading...

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

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 463 (78,793)
Citation 15

Abstract:

Loading...

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

Abstract:

Loading...

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 454 (81,458)
Citation 12

Abstract:

Loading...

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 65 (428,851)
Citation 1

Abstract:

Loading...

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
Georgetown University - Department of Accounting and Business Law, George Washington University - School of Business and George Washington University - School of BusinessPwC

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...

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

Abstract:

Loading...