Matthew Kubic

University of Texas at Austin

2317 Speedway

Austin, TX Texas 78712

United States

  • University of Texas at Austin

SCHOLARLY PAPERS

10

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2,362

SSRN CITATIONS
Rank 47,533

SSRN RANKINGS

Top 47,533

in Total Papers Citations

15

CROSSREF CITATIONS

1

Scholarly Papers (10)

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1.

The SEC's September Spike: Regulatory Inconsistency within the Fiscal Year

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 72 Posted: 26 Feb 2022 Last Revised: 05 Aug 2023
Dain C. Donelson, Matthew Kubic and Sara Toynbee
University of Iowa, University of Texas at Austin and University of Texas at Austin
Downloads 464 (108,204)
Citation 1

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SEC enforcement, regulatory inconsistency, fiscal year, performance reporting

2.

The Income Statement Channel of Monetary Policy

INSEAD Working Paper No. 2022/37/ACC
Number of pages: 57 Posted: 28 Apr 2021 Last Revised: 15 Dec 2022
Oliver Binz, Matthew Kubic and Peter R. Joos
ESMT European School of Management and Technology, University of Texas at Austin and INSEAD
Downloads 422 (120,362)

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Monetary Policy, Consumption, Investment, Revenues, Expenses, Earnings

3.

Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2021-0432
Number of pages: 56 Posted: 01 Apr 2021 Last Revised: 19 May 2022
Matthew Kubic and Sara Toynbee
University of Texas at Austin and University of Texas at Austin
Downloads 345 (150,760)

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SEC, comment letter, regulators, decision-making biases, continuity, rotation

4.

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Forthcoming in Journal of Accounting Research
Number of pages: 56 Posted: 10 Nov 2021 Last Revised: 05 Apr 2023
Oliver Binz, Robert Hills and Matthew Kubic
ESMT European School of Management and Technology, Pennsylvania State University and University of Texas at Austin
Downloads 298 (176,705)
Citation 2

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Complexity, FASB Codification, Restatements, SEC Comment Letters

5.

State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight

Journal of Accounting & Economics (JAE), Vol. 72, No. 1, 2021
Number of pages: 57 Posted: 02 Jun 2020 Last Revised: 08 Sep 2021
Robert Hills, Matthew Kubic and William J. Mayew
Pennsylvania State University, University of Texas at Austin and Duke University - Fuqua School of Business
Downloads 279 (188,483)

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Comment Letters; Financial Reporting Oversight; Independence; SEC; Terrorism

6.

Measurement Error when Estimating Covenant Violations

Number of pages: 62 Posted: 18 Nov 2021 Last Revised: 19 Aug 2022
Scott Dyreng, Elia Ferracuti, Robert Hills and Matthew Kubic
Duke University - Accounting, Duke University - Fuqua School of Business, Pennsylvania State University and University of Texas at Austin
Downloads 269 (196,322)

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Debt covenants, Covenant Slack, Covenant Violation

7.

Does Inflation Affect Value Relevance? A Century-Long Analysis

Number of pages: 52 Posted: 04 Jun 2023 Last Revised: 27 Oct 2023
Oliver Binz, John R. Graham and Matthew Kubic
ESMT European School of Management and Technology, Duke University and University of Texas at Austin
Downloads 177 (290,923)

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Inflation, Value Relevance, Earnings

8.

FDIC Loss-Share Contracts in Failed-Bank Auctions

Number of pages: 48 Posted: 25 Jul 2022
Xu Jiang and Matthew Kubic
Duke University and University of Texas at Austin
Downloads 108 (427,161)

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Fire sales; moral hazard; bank failure; auction; FDIC; loss-share; great recession;

9.

Time to Get It Right: An Examination of Post-Acquisition Fair Value Adjustments

Forthcoming Journal of Financial Reporting https://doi.org/10.2308/JFR-2018-0022
Posted: 11 Sep 2018 Last Revised: 20 Jan 2021
Matthew Kubic
University of Texas at Austin

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acquisition, earnings management, fair value measurement, goodwill, information gathering, information processing

10.

Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation

Forthcoming in The Accounting Review
Posted: 30 Nov 2017 Last Revised: 09 Apr 2021
Matthew Kubic
University of Texas at Austin

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SEC, comment letter, restatement, enforcement, error detection