R. Christopher Small

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

4750 Calhoun Road

Houston, TX 77204

United States

SCHOLARLY PAPERS

4

DOWNLOADS

671

SSRN CITATIONS

15

CROSSREF CITATIONS

0

Scholarly Papers (4)

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 265 (216,585)
Citation 5

Abstract:

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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 Missouri - Trulaske College of Business
Downloads 166 (334,112)

Abstract:

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

3.

A Re-examination of the Inferences Drawn from Earnings’ Relative Inability to Predict Future Cash Flows

Number of pages: 46 Posted: 16 May 2023 Last Revised: 31 Aug 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 127 (414,458)

Abstract:

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Earnings, cash flows, accruals, R-squared

4.

Users’ Solicitation of Disclosure When Accounting Standards Restrict Managers’ Discretion Over Financial Reporting: Evidence from Conference Calls

Number of pages: 47 Posted: 01 Feb 2024 Last Revised: 15 May 2024
Musaib Ashraf, Gus De Franco, R. Christopher Small and Spencer Young
Michigan State University - Eli Broad College of Business, Purdue University, University of Houston - C.T. Bauer College of Business and The University of Oklahoma
Downloads 113 (458,442)

Abstract:

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generally accepted accounting principles, GAAP, accounting choice, discretion, disclosure, information acquisition, analysts, conference calls