Roger C. Graham

Oregon State University

Professor

424 Austen Hall

Corvallis, OR 97331

United States

SCHOLARLY PAPERS

19

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Top 7,988

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5,940

SSRN CITATIONS
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SSRN RANKINGS

Top 29,256

in Total Papers Citations

2

CROSSREF CITATIONS

22

Scholarly Papers (19)

1.

Proportionate Consolidation vs. The Equity Method: A Decision Usefulness Perspective on Reporting Interests in Joint Ventures

Number of pages: 31 Posted: 25 Apr 2002
Roger C. Graham, Cameron K.J. Morrill and Raymond D. King
Oregon State University, University of Manitoba - Department of Accounting and Finance and University of Oregon - Department of Accounting
Downloads 2,244 (6,335)
Citation 2

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joint venture, standard-setting, equity method, proportionate consolidation, Canada, US, financial accounting, relevance, predictive ability

2.

The Relation of Firm Market Values with Book Values and Residual Accounting Earnings in Six Asian Countries

Number of pages: 35 Posted: 18 Jul 1998
Roger C. Graham and Raymond D. King
Oregon State University and University of Oregon - Department of Accounting
Downloads 909 (26,276)
Citation 6

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3.

Value-Relevance of Fair Value Disclosures for Investments in Securities Accounted for Under the Equity Method

Number of pages: 22 Posted: 09 Nov 1998
Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni
Oregon State University, University of Virginia - McIntire School of Commerce and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 795 (31,728)
Citation 3

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4.

The Value Relevance of Accounting Information in Thailand Around the 1997 Decline in the Value of the Baht

Number of pages: 34 Posted: 16 Nov 1998
Roger C. Graham, Raymond D. King and Jack C. Bailes
Oregon State University, University of Oregon - Department of Accounting and Oregon State University - College of Business
Downloads 683 (39,021)
Citation 1

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5.

How Will the New Lease Accounting Standard Affect the Relevance of Lease Asset Accounting?

Number of pages: 33 Posted: 19 Jan 2017 Last Revised: 28 Mar 2019
KC Lin and Roger C. Graham
Central Michigan University - College of Business Administration and Oregon State University
Downloads 437 (68,915)

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Accounting for leases; Operating lease; Capital lease; Asset specificity; Return on operating assets

6.

The Relevance of Operating Lease Capitalization to Current and Future Return on Assets

Number of pages: 38 Posted: 18 Jan 2011
Roger C. Graham and Raymond D. King
Oregon State University and University of Oregon - Department of Accounting
Downloads 361 (86,301)

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lease accounting

7.

Political Uncertainty and Firm Valuation: Evidence of a Discount Related to the Quebec Independence Movement

Number of pages: 34 Posted: 08 Aug 2000
Roger C. Graham, Cameron K.J. Morrill and Janet B. Morrill
Oregon State University, University of Manitoba - Department of Accounting and Finance and University of Manitoba - Department of Accounting and Finance
Downloads 223 (143,787)
Citation 1

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8.

Decision Usefulness of Whole-Asset Operating Lease Capitalizations

Number of pages: 45 Posted: 12 Feb 2013
Roger C. Graham and Raymond D. King
Oregon State University and University of Oregon - Department of Accounting
Downloads 135 (223,295)

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lease accounting, minimum lease payments, return on assets, return on equity, right-of-use, whole-asset

Why Do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns? Determinants and Consequences

Accounting and Finance, Forthcoming
Number of pages: 38 Posted: 31 Oct 2014
Xiaobo Dong, Kuan-Chen Lin and Roger C. Graham
University of Houston at Victoria, Oregon State University and Oregon State University
Downloads 76 (332,627)

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Analyst forecast revision; Forecast inconsistency; Forecast informativeness

Why Do Analysts Issue Forecast Revisions Inconsistent with Prior Stock Returns? Determinants and Consequences

Accounting & Finance, Vol. 56, Issue 2, pp. 363-391, 2016
Number of pages: 29 Posted: 03 Jun 2016
Xiaobo Dong, Kuan-Chen Lin and Roger C. Graham
University of Houston at Victoria, Oregon State University and Oregon State University
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Analyst forecast revision, Forecast inconsistency, Forecast informativeness

10.

The Value Relevance of Equity Method Fair Value Disclosures

Journal of Business Finance & Accounting, Vol. 30, pp. 1065-1088, September 2003
Number of pages: 24 Posted: 04 Oct 2003
Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni
Oregon State University, University of Virginia - McIntire School of Commerce and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 41 (440,156)
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11.

The Value Relevance of Accounting Under Political Uncertainty: Evidence Related to Quebec's Independence Movement

Journal of International Financial Management & Accounting, Vol. 16, No. 1, pp. 49-68, March 2005
Number of pages: 20 Posted: 07 Feb 2005
Roger C. Graham, Cameron K.J. Morrill and Janet B. Morrill
Oregon State University, University of Manitoba - Department of Accounting and Finance and University of Manitoba - Department of Accounting and Finance
Downloads 33 (474,678)
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12.

Industry Information Transfers: The Effect of Information Environment

Journal of Business Finance & Accounting, Vol. 23, Issue 9-10, pp. 1289-1306, 2008
Number of pages: 18 Posted: 02 Feb 2011
Roger C. Graham and Raymond D. King
Oregon State University and University of Oregon - Department of Accounting
Downloads 3 (659,501)
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information environment, earnings information transfers

The Influence of Other Comprehensive Income on Discretionary Expenditures

Journal of Business Finance & Accounting, Vol. 45, Issue 1-2, pp. 72-91, 2018
Number of pages: 20 Posted: 08 Feb 2018
Roger C. Graham and K.C. Lin
Oregon State University and Oregon State University
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debt constraints, discretionary investing, financing and operating expenditures, other comprehensive income, wealth effect, wealth transfers

The Influence of Other Comprehensive Income on Discretionary Expenditures

Journal of Business Finance & Accounting, Forthcoming
Posted: 01 Nov 2017
Roger C. Graham and KC Lin
Oregon State University and Central Michigan University - College of Business Administration

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debt constraints, discretionary investing, financing and operating expenditures, other comprehensive income, wealth effect, wealth transfers

14.

The Mitigation of High-Growth-Related Accounting Distortions after Sarbanes-Oxley

Research in Accounting Regulation, Vol. 30, No. 2, 2018
Posted: 05 Mar 2013 Last Revised: 08 Nov 2018
Roger C. Graham and Jared A. Moore
Oregon State University and Oregon State University - College of Business

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Earnings Quality, Growth, SOX

15.

Empirical Evidence on the Impact of Book-Tax Differences on Divergence of Opinion Among Investors

Journal of the American Taxation Association, Vol. 33, No. 1, 2011
Posted: 08 Sep 2010 Last Revised: 29 Sep 2017
Joseph Comprix, Roger C. Graham and Jared A. Moore
Syracuse University, Oregon State University and Oregon State University - College of Business

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Book-Tax Differences, Permanent Book-Tax Differences, Temporary Book-Tax Differences, Divergence of Opinion, Difference of Opinion

16.

The Value Relevance of Accounting Information During a Financial Crisis: Thailand and the 1997 Decline in the Value of the Baht

As published in Journal of International Financial Management & Accounting, Vol 11, No 2, Summer 2000
Posted: 05 Sep 2000
Roger C. Graham, Jack C. Bailes and Raymond D. King
Oregon State University, Oregon State University - College of Business and University of Oregon - Department of Accounting

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17.

The Valuation Effects of Majority Ownership for Parent and Subsidiary Shareholders

Posted: 05 Jul 1998
Roger C. Graham and Craig E. Lefanowicz
Oregon State University and University of Virginia - McIntire School of Commerce

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18.

Evidence of the Relation between Accounting for Equity Investments and Equity Valuation

JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE, Vol 11, No 4, Fall 1996
Posted: 18 Apr 1998
Roger C. Graham and Craig E. Lefanowicz
Oregon State University and University of Virginia - McIntire School of Commerce

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19.

Valuation of Companies for the Estate and Gift Tax: Evidence of Minority Interest Discounts

Posted: 21 Oct 1996
Roger C. Graham and Craig E. Lefanowicz
Oregon State University and University of Virginia - McIntire School of Commerce

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