Raynolde Pereira

University of Missouri at Columbia - School of Accountancy

Associate Professor

337 Cornell Hall

Columbia, MO 65211

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 2,828

SSRN RANKINGS

Top 2,828

in Total Papers Downloads

12,444

CITATIONS
Rank 5,112

SSRN RANKINGS

Top 5,112

in Total Papers Citations

101

Scholarly Papers (25)

1.

Investor Protection Laws, Accounting and Auditing Around the World

Number of pages: 40 Posted: 21 Oct 2001
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 3,962 (2,187)
Citation 27

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Corporate governance, Investor protection, Financial markets, Accounting standards, Auditing

2.

Corporate Tax Avoidance and the Level and Valuation of Firm Cash Holdings

2011 American Accounting Association Annual Meeting - Tax Concurrent Sessions
Number of pages: 44 Posted: 05 Aug 2011 Last Revised: 19 Dec 2018
University of Arizona - Department of Accounting, Arizona State University (ASU) - School of Accountancy, Miami University and University of Missouri at Columbia - School of Accountancy
Downloads 1,543 (10,783)
Citation 5

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3.

Product Market Competition and Accounting Conservatism

Number of pages: 46 Posted: 11 Sep 2008 Last Revised: 30 Jan 2009
University of Arizona - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,209 (15,865)
Citation 4

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4.

Global Evidence on Incentives for Voluntary Accounting Disclosures and the Effect on Cost of Capital

University of Missouri at Columbia, College of Business Working Paper
Number of pages: 38 Posted: 10 Nov 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 1,200 (16,037)
Citation 3

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voluntary disclosure, cost of capital, external financing

5.

The Determinants and Consequences of Heterogeneous IFRS Compliance Levels Following Mandatory IFRS Adoption: Evidence from a Developing Country

Journal of Intrernational Accounting Research, Forthcoming
Number of pages: 48 Posted: 25 Jan 2010 Last Revised: 16 Jan 2012
Francesco Bova and Raynolde Pereira
University of Toronto - Rotman School of Management and University of Missouri at Columbia - School of Accountancy
Downloads 982 (21,661)
Citation 1

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IFRS, standard enforcement, foreign ownership, public ownership, Kenya

Financial Development and the Cash Flow Sensitivity of Cash

Number of pages: 38 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 585 (43,741)
Citation 21

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financial development, cash

Financial Development and the Cash Flow Sensitivity of Cash

Journal of Financial and Quantitative Analysis, Forthcoming
Posted: 02 Nov 2005
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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financial development, cash

7.

The Effects of Accounting Restatements on Firm Growth

Journal of Accounting and Public Policy, Vol. 32, No. 5, pp. 357–376, 2013
Number of pages: 37 Posted: 18 Sep 2012 Last Revised: 28 Sep 2013
Susan Albring, Shawn X. Huang, Raynolde Pereira and Xiaolu Xu
Syracuse University - Joseph I. Lubin School of Accounting, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Massachusetts Boston
Downloads 555 (47,391)

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Corporate misreporting, Accounting restatement, Firm growth, External financing

Does The Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Forthcoming in Management Science
Number of pages: 39 Posted: 19 Sep 2008 Last Revised: 07 Jul 2015
Susan Albring, Monica Banyi, Dan S. Dhaliwal and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, Gonzaga University, University of Arizona - Department of Accounting and University of Missouri at Columbia - School of Accountancy
Downloads 519 (51,012)

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information environment, financing decisions, disclosure, capital structure, Reg FD

Does the Firm Information Environment Influence Financing Decisions? A Test Using Disclosure Regulation

Management Science, Forthcoming
Posted: 14 Jul 2015
Susan Albring, Monica Banyi, Dan S. Dhaliwal and Raynolde Pereira
Syracuse University - Joseph I. Lubin School of Accounting, Gonzaga University, University of Arizona - Department of Accounting and University of Missouri at Columbia - School of Accountancy

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information environment, financing decisions, disclosure, capital structure, Reg FD

9.
Downloads 469 ( 58,662)
Citation 14

Firm Growth and Disclosure: An Empirical Analysis

Number of pages: 43 Posted: 03 Jan 2006
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy
Downloads 469 (58,044)
Citation 14

Abstract:

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disclosure, external financing, firm growth

Firm Growth and Disclosure: An Empirical Analysis

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Posted: 02 Nov 2005
Xiumin Martin, Inder K. Khurana and Raynolde Pereira
Washington University in Saint Louis - Olin School of Business, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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disclosure, external financing, firm growth

10.

Product Market Competition and Conditional Conservatism

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 20 Aug 2013 Last Revised: 18 Mar 2014
University of Arizona - Department of Accounting, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 466 (59,115)
Citation 4

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Market Structure, Firm Strategy, Monopoly Rents, Political Costs

11.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, Forthcoming
Number of pages: 70 Posted: 27 May 2009
University of Missouri at Columbia, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business
Downloads 388 (73,679)
Citation 9

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transparency, resource allocation, growth

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

Number of pages: 42 Posted: 20 Nov 2010 Last Revised: 24 Mar 2011
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 175 (167,730)
Citation 1

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net operating loss, net operating loss carryback period, The Taxpayer Relief Act of 1997, TRA 1997, short term incentive, income shifting, opportunity cost, earnings management

Short Term Incentive Effects of a Reduction in the NOL Carryback Period

The Journal of the American Taxation Association, Vol. 33, Issue 2, pp. 67-87, Fall 2011
Posted: 28 Mar 2011 Last Revised: 29 Jan 2012
Syracuse University - Joseph I. Lubin School of Accounting, University of Arizona - Department of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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Taxpayer Relief Act of 1997, Net Operating Loss, NOL, NOL Carryback Period, Short Term Incentive, Income Shifting, Earnings Management, Tax Incentives, Loss Recognition

13.

Analyst Coverage and the Likelihood of Meeting or Beating Analyst Earnings Forecasts

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 11 Feb 2017
Shawn X. Huang, Raynolde Pereira and Changjiang (John) Wang
Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - School of Accountancy and University of Cincinnati - Department of Accounting
Downloads 145 (196,633)

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Analyst Coverage, Forecast Bias, Forecast Guidance, Earnings Benchmarks, Managerial Myopia

14.

Option Incentives, Leverage, and Risk-Taking

Journal of Corporate Finance, Vol. 43, No. 1, 2017
Number of pages: 51 Posted: 13 Aug 2014 Last Revised: 07 Jan 2018
Kyonghee Kim, Sukesh Patro and Raynolde Pereira
Michigan State University, Northern Illinois University and University of Missouri at Columbia - School of Accountancy
Downloads 127 (218,527)

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Managerial Compensation and the Debt Placement Decision

Number of pages: 35 Posted: 31 Aug 2011 Last Revised: 03 Sep 2011
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Wyoming - College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 88 (284,027)
Citation 1

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Managerial Compensation, External Monitoring, Financial Intermediaries, Firm Performance, Information Asymmetry

Managerial Compensation and the Debt Placement Decision

Journal of Corporate Finance, Vol. 17, Issue 5, pp. 1445-1456, December 2011
Posted: 12 Oct 2011
Syracuse University - Joseph I. Lubin School of Accounting, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Wyoming - College of Business and University of Missouri at Columbia - School of Accountancy

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Managerial Compensation, External Monitoring, Financial Intermediaries, Firm Performance, Information Asymmetry

16.

Does Corporate Transparency Contribute to Efficient Resource Allocation?

Journal of Accounting Research, May 2009
Number of pages: 70 Posted: 16 Jun 2009
affiliation not provided to SSRN, Arizona State University (ASU) - School of Accountancy, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 31 (452,137)
Citation 9
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17.

Accounting Standards Harmonization and Financial Integration

Contemporary Accounting Research, Forthcoming
Posted: 21 May 2019
Dan S. Dhaliwal, Wen He, Yan Li and Raynolde Pereira
University of Arizona - Department of Accounting, University of Queensland - Business School, University of Alberta and University of Missouri at Columbia - School of Accountancy

Abstract:

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18.

Is Real Earnings Smoothing Harmful? Evidence from Firm-Specific Stock Price Crash Risk

Contemporary Accounting Research, Forthcoming
Posted: 19 Sep 2017 Last Revised: 21 May 2019
Inder K. Khurana, Raynolde Pereira and Eliza Xia Zhang
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - School of Accountancy and University of Washington Tacoma

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Real earnings smoothing, bad news hoarding, rent extraction, and stock price crash risk

19.

Firms’ Share Price Reactions to the American Jobs Creation Act

Journal of International Accounting, Auditing & Taxation, No. 18, pp. 141-151, 2009
Posted: 04 Aug 2011
Garth Novack, Xiumin Martin and Raynolde Pereira
affiliation not provided to SSRN, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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American Jobs Creation Act, Foreign earnings, Repatriation, Cash constraints

20.

The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

European Accounting Review, Forthcoming
Posted: 12 Oct 2007
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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international accounting standards, accounting choice, IAS adoptions

21.

Does Cross Listing Lead to Higher Firm Growth

Review of Finance, Forthcoming
Posted: 03 Sep 2007
Inder K. Khurana, Xiumin Martin and Raynolde Pereira
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Washington University in Saint Louis - Olin School of Business and University of Missouri at Columbia - School of Accountancy

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Cross Listing, External Financing, Cost of Capital, Firm Growth

22.

Legal Enforcement, Short Maturity Debt, and the Incentive to Manage Earnings

Journal of Law and Economics, Forthcoming
Posted: 03 Aug 2007
Manu Gupta, Inder K. Khurana and Raynolde Pereira
Virginia Commonwealth University (VCU) - Department of Finance, Insurance & Real Estate, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

Abstract:

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legal enforcement, Short-Term Debt, Earnings management

23.

Disclosure Incentives and Effects on Cost of Capitol Around the World

Accounting Review, Forthcoming
Posted: 29 Apr 2005
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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Voluntary disclosure, Cost of capital, External financing

24.

Does Analyst Behavior Explain Market Mispricing of Foreign Earnings for U.S. Multinational Firms?

Journal of Accounting Auditing and Finance, Vol. 18, No. 4, pp. 453-477, Fall 2003
Posted: 18 Nov 2003 Last Revised: 16 Jun 2010
Inder K. Khurana, Raynolde Pereira and K. K. Raman
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, University of Missouri at Columbia - School of Accountancy and The University of Texas at San Antonio

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analyst behavior, market mispricing, US multinationals, foreign earnings

25.

The Role of Accounting and Auditing in Corporate Governance and the Development of Financial Markets Around the World

Asia-Pacific Journal of Accounting & Economics (APJAE), Forthcoming
Posted: 16 Jun 2003
Jere R. Francis, Inder K. Khurana and Raynolde Pereira
University of Missouri at Columbia, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy

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accounting, auditing, corporate governance, investor protection, financial markets

Other Papers (1)

Total Downloads: 7    Citations: 0
1.

Accrual Accounting and Access to External Funds: Evidence from Small Businesses

Number of pages: 52 Posted: 18 Aug 2018
Kyonghee Kim, Sukesh Patro and Raynolde Pereira
Michigan State University, Northern Illinois University and University of Missouri at Columbia - School of Accountancy
Downloads 7

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Accrual Accounting, Trade Credit, Lines of Credit, Relationship-Based Financing