Wayne B. Thomas

University of Oklahoma

Professor

Michael F. Price College of Business,

307 W Brooks, Rm 212B

Norman, OK 73019

United States

SCHOLARLY PAPERS

56

DOWNLOADS
Rank 733

SSRN RANKINGS

Top 733

in Total Papers Downloads

33,035

SSRN CITATIONS
Rank 1,507

SSRN RANKINGS

Top 1,507

in Total Papers Citations

269

CROSSREF CITATIONS

480

Scholarly Papers (56)

1.

The Quality of Fair Value Measures for Property, Plant, and Equipment

Accounting Forum, March 2006
Number of pages: 33 Posted: 19 Jun 2002 Last Revised: 15 Dec 2011
Don Herrmann, Wayne B. Thomas and Shahrokh M. Saudagaran
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and University of Washington, Tacoma - Milgard School of Business
Downloads 4,162 (2,349)
Citation 5

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fixed assets, fair values, relevance, reliability

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Vol. 85, No. 4, 2010
Number of pages: 50 Posted: 05 Aug 2008 Last Revised: 17 Dec 2009
Chang Joon Song, Wayne B. Thomas and Han Yi
Virginia Tech, University of Oklahoma and Korea University
Downloads 3,365 (3,297)
Citation 55

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FAS 157, Value Relevance, Fair Values, Fair Value Hierarchy, Corporate Governance

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Forthcoming
Posted: 10 Nov 2009
Chang Joon Song, Wayne B. Thomas and Han Yi
Virginia Tech, University of Oklahoma and Korea University

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FAS 157, Fair Value, Fair Value Hierarchy, Value Relevance, Corporate Governance

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, September 2013
Number of pages: 49 Posted: 30 Jan 2012 Last Revised: 06 Mar 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 1,672 (10,661)
Citation 9

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Private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, Forthcoming
Number of pages: 49 Posted: 09 Feb 2013 Last Revised: 03 May 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 566 (51,251)
Citation 8

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private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

4.

A Review of Markets-Based International Accounting Research

Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004
Number of pages: 43 Posted: 15 Sep 2003 Last Revised: 15 Dec 2011
Gary K. Meek and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 1,776 (9,827)
Citation 7

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capital markets, international accounting, review

5.
Downloads 1,378 ( 14,726)
Citation 32

Agency Conflicts and Auditing in Private Firms

Number of pages: 51 Posted: 12 Sep 2010 Last Revised: 08 Jun 2012
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
Downloads 1,122 (19,725)
Citation 7

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Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand

Agency Conflicts and Auditing in Private Firms

Forthcoming, Accounting, Organizations, and Society
Number of pages: 51 Posted: 12 Jun 2012
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
Downloads 256 (129,389)
Citation 4

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Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Number of pages: 52 Posted: 26 Nov 2010 Last Revised: 23 Nov 2012
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 853 (29,454)
Citation 2

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Accounting Review, Forthcoming
Number of pages: 52 Posted: 09 Feb 2013
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 408 (76,970)
Citation 8

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

7.
Downloads 1,213 ( 17,866)
Citation 44

Tax Avoidance and Geographic Earnings Disclosure

Number of pages: 54 Posted: 14 Mar 2012 Last Revised: 28 May 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 617 (45,779)
Citation 2

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

Tax Avoidance and Geographic Earnings Disclosure

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 54 Posted: 27 Jun 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 596 (47,937)
Citation 8

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

8.
Downloads 1,052 ( 22,085)
Citation 20

Tax Havens and Disclosure Aggregation

Rotman School of Management Working Paper No. 2419573
Number of pages: 44 Posted: 04 Apr 2014 Last Revised: 15 Mar 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 919 (26,480)
Citation 9

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Tax havens, aggregation, disclosure quality, tax avoidance, segment disclosure, Exhibit 21

Tax Havens and Disclosure Aggregation

Forthcoming, Journal of International Business Studies
Number of pages: 44 Posted: 24 Apr 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 133 (234,236)
Citation 2

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Tax havens, aggregation, disclosure transparency, tax avoidance, geographic reporting, Exhibit 21

9.

Blockholder Exit Threats and Financial Reporting Quality

Rotman School of Management Working Paper No. 2374770
Number of pages: 42 Posted: 06 Jan 2014 Last Revised: 13 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 1,039 (22,513)
Citation 4

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Blockholders, exit theory, financial reporting quality, liquidity, wealth-performance sensitivity

Individual Large Shareholders, Earnings Management, and Capital Market Consequences

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 46 Posted: 24 Jun 2013 Last Revised: 31 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 890 (27,742)
Citation 2

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Large shareholders, blockholders, earnings management, fixed effects, market reaction

Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 872-902, 2016
Number of pages: 31 Posted: 30 Sep 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
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blockholders, large shareholders, earnings management, fixed effects, market reactions

11.
Downloads 879 ( 28,653)
Citation 23

Managerial Empire Building and Firm Disclosure

Number of pages: 53 Posted: 07 Jul 2007 Last Revised: 01 Feb 2008
Ole-Kristian Hope and Wayne B. Thomas
University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 879 (28,217)
Citation 23

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Empire building, disclosure, agency cost hypothesis, SFAS 131

Managerial Empire Building and Firm Disclosure

Journal of Accounting Research, 2008
Posted: 28 Nov 2007
Ole-Kristian Hope and Wayne B. Thomas
University of Toronto - Rotman School of Management and University of Oklahoma

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Empire building, disclosure, agency cost hypothesis, SFAS 131

12.

Financial Credibility, Ownership, and Financing Constraints in Private Firms

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 08 Sep 2008 Last Revised: 19 Mar 2011
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 852 (29,965)
Citation 10

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Financing constraints, financial credibility, ownership concentration, private companies, international, institutional environment, auditing

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Number of pages: 47 Posted: 15 Sep 2004 Last Revised: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School
Downloads 848 (29,703)
Citation 16

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Foreign earnings, geographic disclosures, valuation, SFAS 131

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Posted: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School

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Geographic segment disclosures, valuation, foreign earnings, SFAS 131, international

International Evidence on Analyst Stock Recommendations, Valuations, and Returns

Number of pages: 51 Posted: 28 Feb 2009 Last Revised: 23 Jan 2010
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Downloads 830 (30,634)
Citation 2

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Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation, investor protection

International Evidence on Analyst Stock Recommendations, Valuations, and Returns

Contemporary Accounting Research, Forthcoming
Posted: 27 Jan 2010
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma

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Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research

Number of pages: 34 Posted: 17 Apr 2002
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 823 (30,986)
Citation 47

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Analysts' Forecast Errors, Earnings, Earnings Changes, Earnings Announcement Returns, Dispersion, Misclassification

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research

Accounting Review, Vol. 78, October 2003
Posted: 12 Jun 2003
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma

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Analysts' Forecast Errors, Earnings, Earnings Changes, Earnings Announcement Returns, Dispersion, Misclassification

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Number of pages: 47 Posted: 01 Apr 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
Downloads 793 (32,602)
Citation 5

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 17 Apr 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

17.

Earning Management: Do Firms Play 'Follow the Leader'?

Contemporary Accounting Research, Vol. 33, No. 2, pp. 616-643, 2016
Number of pages: 42 Posted: 31 Jul 2012 Last Revised: 02 Jun 2016
Brian Bratten, Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 764 (34,812)
Citation 5

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earnings management, information transfer, analysts’ forecasts

The Cost of Pride: Why Do Firms from Developing Countries Bid Higher?

Number of pages: 48 Posted: 08 Jan 2008 Last Revised: 11 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 642 (43,430)
Citation 1

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Mergers & Acquisitions, bid premium, national pride, emerging markets

The Cost of Pride: Why do Firms from Developing Countries Bid Higher?

Journal of International Business Studies, Forthcoming
Number of pages: 48 Posted: 10 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 122 (250,243)
Citation 1

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Mergers & Acquisitions, bid premium, national pride, emerging markets

19.

Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 38 Posted: 25 Jun 2014 Last Revised: 22 Sep 2016
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 679 (40,864)
Citation 8

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private firms, accrual quality, stakeholders, demand factors, cash-flow prediction

20.
Downloads 570 ( 51,410)
Citation 7

The Sale of Assets to Manage Earnings in Japan

Number of pages: 37 Posted: 17 Oct 2001
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School
Downloads 570 (50,772)
Citation 7

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Asset sales; Earnings management; Management forecasts; Historical cost

The Sale of Assets to Manage Earnings in Japan

Journal of Accounting Research, Vol. 41, No. 1, March 2003
Posted: 29 Jan 2003
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Asset sales, Earnings management, Management forecasts, Historical cost

21.

Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items

The Accounting Review, Vol. 85, No. 4, pp. 1303–1323, July 2010
Number of pages: 39 Posted: 05 Oct 2009 Last Revised: 07 Sep 2010
Yun Fan, Abhijit Barua, William M. Cready and Wayne B. Thomas
University of Texas at Arlington, Florida International University - School of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma
Downloads 535 (55,721)
Citation 3

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Classification shifting, special items, earnings thresholds, accruals manipulation constraints

22.

The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts

Contemporary Accounting Research, Vol. 22, No. 4, December 2005
Number of pages: 45 Posted: 13 Oct 2005
Ran Barniv, Wayne B. Thomas and Mark Myring
Kent State University - Department of Accounting, University of Oklahoma and Ball State University - Department of Accounting
Downloads 517 (58,170)
Citation 4

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Analysts characteristics, relative forecast performance, investor demand, common law, civil law, quality of financial reporting systems, international accounting

Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations

Number of pages: 41 Posted: 08 Sep 2008 Last Revised: 17 Sep 2008
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Downloads 516 (57,658)
Citation 7

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Analysts, stock recommendations, earnings forecasts, residual income models, valuation, regulation, Reg FD

Do Analysts Practice What they Preach and Should Investors Listen? Effects of Recent Regulations

Accounting Review, Forthcoming
Posted: 03 Oct 2008
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma

Abstract:

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Stock recommendations, residual income valuations, valuation heuristics, future returns, regulations

24.

The Influence of Strong Shareholders on Earnings Management

Number of pages: 43 Posted: 05 Dec 2012 Last Revised: 14 May 2014
Bradley E. Lail, Gregory W. Martin and Wayne B. Thomas
Baylor University, University of North Carolina (UNC) at Charlotte - Department of Accounting and University of Oklahoma
Downloads 455 (68,165)

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The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan

Number of pages: 32 Posted: 03 Jan 2002
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School
Downloads 374 (85,271)
Citation 2

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Consolidated earnings, Parent-only earnings, Market efficiency, Mishkin model, Japan

The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan

Journal of Business Finance & Accounting, Vol. 28, Nos. 9/10, November/December 2001
Posted: 14 Jan 2002
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Consolidated earnings; Parent-only earnings; Market efficiency; Mishkin model; Japan

26.

Classification Shifting Using the 'Corporate/Other' Segment

Accounting Horizons, Forthcoming
Number of pages: 34 Posted: 28 Apr 2013
Bradley E. Lail, Wayne B. Thomas and Glyn J. Winterbotham
Baylor University, University of Oklahoma and Winthrop University
Downloads 351 (92,470)
Citation 4

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Segment reporting, corporate expenses, classification shifting, agency costs, proprietary costs

The Market’s Reaction to Unexpected Earnings Thresholds

Number of pages: 42 Posted: 24 Apr 2010 Last Revised: 29 Jul 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 244 (135,851)
Citation 1

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Analyst forecasts, earnings thresholds, market reaction

The Market’s Reaction to Unexpected Earnings Thresholds

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 42 Posted: 08 Aug 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 92 (305,017)

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Analyst forecasts, earnings thresholds, market reaction

Geographic Earnings Disclosure and Trading Volume

Number of pages: 50 Posted: 20 Apr 2007 Last Revised: 10 Jun 2008
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University
Downloads 322 (101,189)
Citation 7

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Trading volume, private information, economic theory, segment disclosure, geographic earnings

Geographic Earnings Disclosure and Trading Volume

Journal of Accounting and Public Policy, Forthcoming
Posted: 10 Jun 2008
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University

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Trading volume, private information, economic theory, segment disclosure, geographic earnings, SFAS 131

The Stock Price Effects of Changes in Dispersion of Investor Beliefs during Earnings Announcements

Number of pages: 51 Posted: 27 Feb 2008 Last Revised: 15 Apr 2008
Lynn L. Rees and Wayne B. Thomas
Utah State University - Huntsman School of Business and University of Oklahoma
Downloads 311 (105,104)
Citation 3

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Dispersion of beliefs, cost of capital, equity call option, market friction, announcement returns

The Stock Price Effects of Changes in Dispersion of Investor Beliefs During Earnings Announcements

Review of Accounting Studies, Forthcoming
Posted: 28 Apr 2008
Lynn L. Rees and Wayne B. Thomas
Utah State University - Huntsman School of Business and University of Oklahoma

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Dispersion of beliefs, cost of capital, equity call option, market friction, announcement returns

30.

International Diversification and Forecast Optimism: The Effects of Reg FD

Accounting Horizons, Vol. 22, No. 2, 2008
Number of pages: 33 Posted: 10 Dec 2007 Last Revised: 15 Dec 2011
Ole-Kristian Hope, Don Herrmann and Wayne B. Thomas
University of Toronto - Rotman School of Management, Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 304 (108,361)

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Analysts, forecast bias, Reg FD, international diversification

31.

The Torpedo Effect: Myth or Reality?

Journal of Accounting, Auditing and Finance, Vol. 26, No. 2, 2011
Number of pages: 37 Posted: 30 Dec 2008 Last Revised: 15 Dec 2011
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 302 (109,180)
Citation 1

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Earnings thresholds, market reaction, torpedo effect

32.

The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting

Forthcoming in Management Science
Number of pages: 42 Posted: 17 Oct 2015 Last Revised: 10 Feb 2019
Yun Fan, Wayne B. Thomas and Xiaoou Yu
University of Texas at Arlington, University of Oklahoma and Xiamen University - Institute for Financial and Accounting Studies
Downloads 299 (110,345)
Citation 3

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Classification shifting, debt contracting, private loans, EBITDA, special items

33.

Managerial Equity Holdings and Income Smoothing Incentives

Journal of Management Accounting Research, Forthcoming
Number of pages: 49 Posted: 20 Aug 2015 Last Revised: 04 Mar 2017
Sydney Qing Shu and Wayne B. Thomas
Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 298 (110,749)
Citation 1

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stock holdings; option holdings; executive compensation; income smoothing; earnings predictability; earnings management incentive

34.
Downloads 279 (118,814)
Citation 7

Abnormal Accrual Estimates and Evidence of Mispricing

Number of pages: 52 Posted: 01 Dec 2011 Last Revised: 05 Dec 2011
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma
Downloads 279 (118,193)

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abnormal accruals, accrual model(s)

Abnormal Accrual Estimates and Evidence of Mispricing

Journal of Business Finance & Accounting, Vol. 39, Issue 1‐2, pp. 1-34, 2012
Number of pages: 34 Posted: 03 Mar 2012
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma
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abnormal accruals, discretionary accruals, accrual models, mispricing

35.

A Test of Income Smoothing Using Pseudo Fiscal Years

Number of pages: 46 Posted: 29 Aug 2017 Last Revised: 15 May 2020
Dirk E. Black, Spencer Pierce and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, Florida State University - College of Business and University of Oklahoma
Downloads 235 (141,491)

Abstract:

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income smoothing, earnings management, earnings volatility, accruals

36.

Classification Shifting and Earnings Predictability

Number of pages: 48 Posted: 17 Dec 2018 Last Revised: 30 Jun 2020
Kelly Ha and Wayne B. Thomas
University of Oklahoma and University of Oklahoma
Downloads 202 (164,130)

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classification shifting, core earnings, special items, earnings predictability, earnings management, FERC

Earnings Announcements, Differences of Opinion, and Management Guidance

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 44 Posted: 17 Feb 2011 Last Revised: 03 May 2013
Sami Keskek, Lynn L. Rees and Wayne B. Thomas
Florida State University, Utah State University - Huntsman School of Business and University of Oklahoma
Downloads 201 (163,897)

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Differences of opinion, short-sale constraints, management earnings guidance, earnings announcements, market efficiency

Earnings Announcements, Differences of Opinion and Management Guidance

Journal of Business Finance & Accounting, Vol. 40, Issue 7-8, pp. 769-795, 2013
Number of pages: 27 Posted: 15 Nov 2013
Sami Keskek, Lynn L. Rees and Wayne B. Thomas
Florida State University, Utah State University - Huntsman School of Business and University of Oklahoma
Downloads 0
Citation 1
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differences of opinion, short‐sale constraints, management earnings guidance, earnings announcements, market efficiency

38.

Cost Shifting in Nonprofit Hospitals

Number of pages: 48 Posted: 03 Nov 2011
Ashley N. Newton and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business and University of Oklahoma
Downloads 191 (171,984)

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nonprofit hospitals, classification shifting, earnings management, earnings thresholds

39.

What Determines Management Cash Flow Forecasts in the Oil and Gas Industry?

Oil, Gas and Energy Quarterly 62 (1): 37–55.
Number of pages: 30 Posted: 25 Jul 2015
Yun Fan and Wayne B. Thomas
University of Texas at Arlington and University of Oklahoma
Downloads 151 (210,805)

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Management cash flow forecasts, voluntary disclosure, oil and gas industry, earnings forecasts, value relevance.

40.

The Effect of Regulatory Benchmarks on Firm Reporting Behavior

Journal of International Accounting Research 14 (1): 85-107, 2016
Number of pages: 39 Posted: 29 Sep 2013 Last Revised: 07 Sep 2016
Yun Fan, Wayne B. Thomas and Chong Wang
University of Texas at Arlington, University of Oklahoma and University of Kentucky
Downloads 135 (230,668)

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Regulatory benchmark, disclosure regulation, earnings management, monitoring

41.

Does Audit Regulation Improve the Underlying Information Used by Managers? Evidence from PCAOB Inspection Access and Management Forecast Accuracy

Number of pages: 53 Posted: 20 Jan 2019 Last Revised: 23 Apr 2020
University of Oklahoma, University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 123 (247,680)

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PCAOB international inspection; voluntary disclosure; management forecast accuracy; audit regulation

42.

The Persistence and Valuation Effects of Classification Shifting

Number of pages: 40 Posted: 31 May 2019
Gabriele Lattanzio and Wayne B. Thomas
Southern Methodist University (SMU) - Finance Department and University of Oklahoma
Downloads 119 (253,953)

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Classification shifting; special items; persistence; peer effects; valuation

43.

Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes

Number of pages: 57 Posted: 19 Jun 2019
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 102 (283,125)
Citation 1

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Agency Costs, Legal Environment, Legal Penalties, Tax Avoidance

44.

A Test of the Market’s Mispricing of Domestic and Foreign Earnings

Number of pages: 38 Posted: 16 Dec 2011
Wayne B. Thomas
University of Oklahoma
Downloads 96 (294,583)
Citation 4

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Capital markets, Market efficiency, Valuation, Multinational firms, Foreign earnings

45.

The Relevance and Reliability of Employee Business Outlook Disclosures

Number of pages: 54 Posted: 30 Jun 2019 Last Revised: 22 Jul 2019
Yun Fan, Yuan Ji, Wayne B. Thomas and Chong Wang
University of Texas at Arlington, The Hong Kong Polytechnic University, University of Oklahoma and University of Kentucky
Downloads 77 (337,314)

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Employee opinions, voluntary disclosures, wisdom of the crowd, debt contracting, loan pricing, private loans

46.

Firm Characteristics and the Pricing of Foreign Earnings of Us Multinational Firms

Journal of International Financial Management & Accounting, Vol. 15, No. 2, pp. 145-173, June 2004
Number of pages: 29 Posted: 05 Jul 2004
Wayne B. Thomas
University of Oklahoma
Downloads 23 (544,387)
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47.
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Citation 2

Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance & Accounting, Vol. 35, Nos. 3-4, pp. 281-306, April/May 2008
Number of pages: 26 Posted: 22 Apr 2008
Ole-Kristian Hope, Tony Kang and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and University of Oklahoma
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Pricing and Mispricing Effects of SFAS 131

Posted: 15 Feb 2008
University of Toronto - Rotman School of Management, University of Oklahoma, University of Nebraska - Lincoln and London Business School

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Segment disclosure, SFAS 131 foreign earnings, valuation, mispricing

48.

The Market's Reaction to Unexpected Earnings Thresholds

Journal of Business Finance & Accounting, Vol. 38, Issue 1-2, pp. 34-57, 2011
Number of pages: 24 Posted: 16 Mar 2011
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
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analyst forecasts, earnings thresholds, market reaction

49.

Financial Reporting Quality and Auditor Locality Contagion

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 03 Feb 2017
Gregory W. Martin, Wayne B. Thomas and Jamie Diaz
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma and College of William and Mary

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Financial Reporting Quality, Audit Quality, Restatements, Contagion

S&P 500 Membership and Managers’ Supply of Conservative Financial Reports

Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 543-571, 2016
Number of pages: 29 Posted: 29 Jul 2016
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma and Miami University of Ohio - Department of Accountancy
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conservatism, S&P 500, information asymmetry, earnings quality, agency theory

S&P 500 Membership and Managers’ Supply of Conservative Financial Reports

Forthcoming, Journal of Business, Finance, and Accounting
Posted: 25 Oct 2013 Last Revised: 23 Feb 2016
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma and Miami University of Ohio - Department of Accountancy

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Conservatism, S&P 500, Information Asymmetry, Earnings Quality, Agency Theory

51.

Culture and Auditor Choice: A Test of the Secrecy Hypothesis

Journal of Accounting and Public Policy, Forthcoming
Posted: 26 Feb 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Culture, Secrecy, Auditor Quality, International

52.

The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error

Journal of Accounting and Public Policy, January/February 2007
Posted: 20 Sep 2006
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Consolidation policy, forecast error, convergence, parent, subsidiary

53.

Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows

Accounting Review, Vol. 81, October 2006
Posted: 25 Apr 2006
C.S. Agnes Cheng and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance and University of Oklahoma

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Abnormal Accruals, Market Mispricing, Operating Cash Flows-to-Price Ratio, Value-Glamour Anomaly

54.

Rounding of Analyst Forecasts

Accounting Review, Vol. 80, July 2005
Posted: 15 Mar 2005
Don Herrmann and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma

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Heaping, rounding, analyst forecast accuracy, dispersion

55.

A Test of the Market's Mispricing of Domestic and Foreign Earnings

Journal of Accounting and Economics, Vol. 28, No. 3, 1999, 243-267.
Posted: 21 Mar 2002
Wayne B. Thomas
University of Oklahoma

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56.

The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan

As published in Journal of International Financial Management & Accounting, Vol 11, Issue 1, pp. 48-70, Spring 2000
Posted: 27 Jun 2000
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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