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

11

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CITATIONS
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35

Scholarly Papers (11)

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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 National University of Singapore
Downloads 2,344 (5,466)
Citation 18

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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 1,394 (12,952)
Citation 5

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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 929 (23,904)

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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 762 (31,613)
Citation 6

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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: 31 Jan 2014
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 580 (45,561)
Citation 1

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

6.

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 444 (63,765)

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

7.

Consequences of Gaap Disclosure Regulation: Evidence from Municipal Debt Issues

Downloads 440 ( 64,477)
Citation 3

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 440 (63,841)
Citation 3

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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

8.

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 Securities and Exchange Commission

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

9.

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

The Accounting Review, Vol 74, No 4, October 1999
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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10.

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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11.

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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