R. Christopher Small

University of Houston - C.T. Bauer College of Business

4750 Calhoun Road

Houston, TX 77204

United States

  • University of Houston - C.T. Bauer College of Business

SCHOLARLY PAPERS

3

DOWNLOADS

420

SSRN CITATIONS

11

CROSSREF CITATIONS

0

Scholarly Papers (3)

Actions:
Email selected abstracts
1.

Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry

Number of pages: 50 Posted: 08 Dec 2014
Paul Hribar, Sam Melessa, R. Christopher Small and Jaron H. Wilde
University of Iowa - Department of Accounting, University of Iowa - Department of Accounting, University of Houston - C.T. Bauer College of Business and University of Iowa - Henry B. Tippie College of Business
Downloads 252 (195,060)
Citation 5

Abstract:

Loading...

Sentiment, earnings quality, accruals, loan loss provisions, banking industry

2.

Disclosure of Tax-Related Uncertainty and Market Liquidity

Number of pages: 53 Posted: 08 Apr 2021 Last Revised: 18 Nov 2021
R. Christopher Small and Jane Z. Song
University of Houston - C.T. Bauer College of Business and University of Georgia - Terry College of Business
Downloads 126 (356,544)

Abstract:

Loading...

Unrecognized tax benefits, liquidity, investor uncertainty, information asymmetry, abnormal returns, trading volume, bid-ask spreads

3.

Predicting Future Cashflows: A Re-examination of Whether Accruals Achieve the Intent of Statement of Financial Accounting Concepts 1

Number of pages: 46 Posted: 16 May 2023
Jacob Jaggi, R. Christopher Small and Spencer Young
Washington State University - Department of Accounting, University of Houston - C.T. Bauer College of Business and The University of Oklahoma
Downloads 42 (657,924)

Abstract:

Loading...

Earnings, cash flows, accruals, R-squared