William Kross

State University of New York (SUNY) at Buffalo - Department of Accounting

Buffalo, NY 14260

United States

SCHOLARLY PAPERS

15

DOWNLOADS
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Top 16,968

in Total Papers Downloads

4,237

SSRN CITATIONS
Rank 9,756

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Top 9,756

in Total Papers Citations

91

CROSSREF CITATIONS

37

Scholarly Papers (15)

1.

The Ability of Earnings to Predict Future Operating Cash Flows Has Been Increasing - Not Decreasing

Number of pages: 34 Posted: 16 Mar 2002
Myungsun Kim and William Kross
SUNY at Buffalo and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 1,506 (17,621)
Citation 8

Abstract:

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earnings, cash flows, cash flow forecasts

2.

Book Versus Taxable Income

Number of pages: 38 Posted: 15 Oct 2004
Frank Heflin and William Kross
University of Georgia - J.M. Tull School of Accounting and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 1,187 (25,113)
Citation 3

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taxable income, earnings, capital markets, financial reporting, earnings quality

3.

The Information in Management's Expected Earnings Report Date: A Day Late, a Penny Short

Number of pages: 27 Posted: 22 Sep 1999
Mark Bagnoli, William Kross and Susan G. Watts
Purdue University, State University of New York (SUNY) at Buffalo - Department of Accounting and Purdue University
Downloads 589 (65,281)
Citation 18

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The Market Pricing of Special Items that are Included Versus Excluded From 'Street' Earnings

Number of pages: 49 Posted: 12 Oct 2010
Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 225 (188,856)
Citation 3

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Special Items, Mispricing, Street Earnings, Management Framing

The Market Pricing of Special Items that are Included Versus Excluded from 'Street' Earnings

Contemporary Accounting Research, Forthcoming
Posted: 20 Oct 2010
Charles Hsu and William Kross
Hong Kong University of Science & Technology and State University of New York (SUNY) at Buffalo - Department of Accounting

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Special Items, Mispricing, Street Earnings, Management Framing

5.

Fair Value Gains and Losses in Derivatives and CEO Compensation

Journal of Accounting, Auditing and Finance 2016, 31 (3), 311-338
Number of pages: 47 Posted: 25 Jul 2011 Last Revised: 15 Dec 2021
Indian School of Business (ISB), Hyderabad, State University of New York (SUNY) at Buffalo - Accounting & Law, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 205 (206,585)
Citation 3

Abstract:

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derivative gains and losses, CEO compensation, corporate governance, earnings targets

6.

CEO Turnover and Accounting Earnings: The Role of Earnings Persistence

Management Science, 67 (5): 2657-3320, 2021
Number of pages: 45 Posted: 30 Jan 2020 Last Revised: 15 Dec 2021
Inho Suk, Seungwon Lee and William Kross
State University of New York (SUNY) at Buffalo - School of Management, Pennsylvania State University Harrisburg and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 196 (215,175)
Citation 2

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Earnings persistence; CEO turnover; CEO turnover-performance sensitivity; Pay-performance sensitivity; Corporate governance

7.

Bond Analysts' Forecasts on Cash Flows and Earnings

Number of pages: 60 Posted: 12 Jul 2015
Robert Kim, William Kross and Inho Suk
University of Massachusetts Boston, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 152 (266,864)
Citation 1

Abstract:

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Bond Analysts, Equity Analysts, Cash Flow Forecasts, Earnings Forecasts, Forecast Error

8.

Target Firm Accounting Conservatism and Corporate Acquisitions: Transferring Wealth or Benefiting Both?

Number of pages: 60 Posted: 30 Sep 2020 Last Revised: 15 Dec 2020
Taewoo Kim, William Kross and Inho Suk
California State University, San Bernardino, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 98 (366,784)

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accounting conservatism; mergers and acquisitions; overvaluation; agency costs

9.

Asymmetric Effects of Regulation FD on Management Earnings Forecasts

The Accounting Review 91 (1), 119–152, 2016
Number of pages: 47 Posted: 04 May 2015 Last Revised: 20 Dec 2021
Frank Heflin, William Kross and Inho Suk
University of Georgia - J.M. Tull School of Accounting, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 29 (635,250)
Citation 8

Abstract:

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management earnings forecasts; downward guidance; regulation; voluntary disclosure

10.

The Ability of Earnings to Predict Future Operating Cash Flows Has Been IncreasingNot Decreasing

Journal of Accounting Research, Vol. 43, pp. 753-780, December 2005
Number of pages: 28 Posted: 08 May 2006
Myungsun Kim and William Kross
SUNY at Buffalo and State University of New York (SUNY) at Buffalo - Department of Accounting
Downloads 29 (635,250)
Citation 4

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11.

Consistency in Meeting or Beating Earnings Expectations and Management Earnings Forecasts

Journal of Accounting & Economics (JAE), Vol. 51, 2011
Number of pages: 44 Posted: 21 Jun 2011 Last Revised: 24 Aug 2020
William Kross, Byung T. Ro and Inho Suk
State University of New York (SUNY) at Buffalo - Department of Accounting, Purdue University - Krannert School of Management and State University of New York (SUNY) at Buffalo - School of Management
Downloads 10 (788,435)
Citation 21

Abstract:

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12.

The Effect of Regulation FD on the Properties of Management Earnings Forecasts

Journal of Accounting and Public Policy, Vol. 31, No. 2, 2012
Number of pages: 47 Posted: 22 Aug 2015 Last Revised: 24 Aug 2020
Frank Heflin, William Kross and Inho Suk
University of Georgia - J.M. Tull School of Accounting, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 7 (818,343)
Citation 5

Abstract:

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management earnings forecasts, capital markets, regulation, disclosure

13.

Does Regulation FD Work? Evidence from Analysts’ Reliance on Public Disclosure

Journal of Accounting & Economics (JAE) 53 (1-2), 225–248, 2012
Number of pages: 47 Posted: 13 Nov 2011 Last Revised: 20 Dec 2021
William Kross and Inho Suk
State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 4 (849,932)
Citation 18

Abstract:

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public disclosure, analyst forecast revision, analyst forecast quality, regulation FD

14.

Differences between Market Responses to Earnings Announcements in the 1990s V. 1960s

Posted: 13 Jul 1998
William Kross and Myungsun Kim
State University of New York (SUNY) at Buffalo - Department of Accounting and SUNY at Buffalo

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15.

The Impact of the 1989 Change in Bank Capital Standards on Loan Loss Provisions

Posted: 26 Feb 1998
Myungsun Kim and William Kross
SUNY at Buffalo and State University of New York (SUNY) at Buffalo - Department of Accounting

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Other Papers (1)

Total Downloads: 25
1.

The Effect of Regulation FD on Management Earnings Forecasts

Number of pages: 46 Posted: 20 Sep 2008
Frank Heflin, William Kross and Inho Suk
University of Georgia - J.M. Tull School of Accounting, State University of New York (SUNY) at Buffalo - Department of Accounting and State University of New York (SUNY) at Buffalo - School of Management
Downloads 25

Abstract:

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Capital markets; regulation, management earnings forecasts; disclosure