Donal Byard

City University of New York (CUNY) - Stan Ross Department of Accountancy

Professor

One Bernard Baruch Way, Box B12-225

New York, NY 10010

United States

SCHOLARLY PAPERS

16

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SSRN CITATIONS
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Top 12,444

in Total Papers Citations

109

CROSSREF CITATIONS

16

Scholarly Papers (16)

Corporate Disclosure Quality and Properties of Analysts' Information Environment

Number of pages: 35 Posted: 04 Nov 2002
Donal Byard and Kenneth W. Shaw
City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Missouri at Columbia - School of Accountancy
Downloads 1,631 (20,734)
Citation 12

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disclosure quality, analysts' forecasts, common information, idiosyncratic information, BKLS model

Corporate Disclosure Quality and Properties of Analysts' Information Environment

Posted: 22 Sep 2003
Donal Byard and Kenneth W. Shaw
City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Missouri at Columbia - School of Accountancy

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disclosure quality, analysts' forecasts, common information, idiosyncratic information, BKLS model

2.

The Effect of Mandatory IFRS Adoption on Financial Analysts’ Information Environment

Journal of Accounting Research, Forthcoming
Number of pages: 38 Posted: 16 Oct 2010 Last Revised: 23 Nov 2010
City University of New York (CUNY) - Stan Ross Department of Accountancy, Securities and Exchange Commission and University of Texas at Austin
Downloads 1,291 (29,953)
Citation 82

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IFRS, Mandatory Adoption, Financial Analysts, Information Environment, Enforcement, Reporting Incentives

3.

Leveling the Informational Playing Field

Number of pages: 31 Posted: 30 Jan 2003
Orie E. Barron, Donal Byard and Charles R. Enis
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and Pennsylvania State University - Smeal College of Business
Downloads 492 (108,757)
Citation 3

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Regulation FD, BKLS Framework, Nonprofessional Traders, Consensus, Forecast Aggregation

4.

Firm Size and the Benefit of Analysts' Heterogeneous Interpretations

Number of pages: 35 Posted: 16 Jan 2003
Donal Byard
City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 489 (109,549)
Citation 2

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analysts, heterogeneous interpretations, firm size, pre-announcement information, BKLS

5.

The Impact of Directors' Option Compensation on Their Independence

Number of pages: 48 Posted: 04 Apr 2005
Donal Byard, Ying Li Compton and Ying Li Compton
City University of New York (CUNY) - Stan Ross Department of Accountancy and Securities and Exchange Commission
Downloads 427 (128,614)
Citation 8

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Corporate governance, stock option grants, directors' option grants, director independence

6.

Earnings Announcement Disclosures and Changes in Analysts' Information

Contemporary Accounting Research, Forthcoming
Number of pages: 45 Posted: 24 Oct 2015 Last Revised: 09 Sep 2016
Orie E. Barron, Donal Byard and Yong Yu
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Texas at Austin
Downloads 352 (159,771)
Citation 5

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Analysts' forecasts, disclosures, earnings announcements, conference calls

7.

The Impact of M&A Delistings on the Information Environment for Industry Peer Firms

Number of pages: 57 Posted: 18 Sep 2020 Last Revised: 04 Apr 2023
Clarkson University, City University of New York (CUNY) - Stan Ross Department of Accountancy, Baruch College - CUNY and CUNY Queens College
Downloads 321 (176,380)

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M&A Delisting, Negative Information Externality, Analyst Information Environment, Industry Peer Firms, Spillovers

8.

A comparison of direct listings and IPOs

Contemporary Accounting Research
Number of pages: 49 Posted: 28 Dec 2023 Last Revised: 08 Mar 2024
Anna Bergman Brown, Donal Byard and Jangwon Suh
Clarkson University, City University of New York (CUNY) - Stan Ross Department of Accountancy and CUNY Queens College
Downloads 290 (198,358)
Citation 1

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Direct Listings, Initial Public Offerings, Price Volatility, Peer Firm Disclosure Quality, Value Relevance of Accounting Disclosures

9.

Unintended Consequences of Foreign Anti-Corruption Laws for Geographic Disclosure Transparency

Number of pages: 50 Posted: 08 Nov 2022 Last Revised: 08 Mar 2024
City University of New York (CUNY) - Stan Ross Department of Accountancy, Stan Ross Department of Accountancy, Zicklin School of Business, Baruch College, City University of New York, City University of New York (CUNY) - Stan Ross Department of Accountancy and Manhattan College
Downloads 175 (316,977)
Citation 1

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Geographic reporting, corruption, transparency, U.K. Bribery Act, ASC 280

10.

The Impact of M&A Delistings on the Information Environment of Industry Peer Firms

The Accounting Review, Forthcoming
Number of pages: 57 Posted: 20 Aug 2023
Clarkson University, City University of New York (CUNY) - Stan Ross Department of Accountancy, Baruch College - CUNY and CUNY Queens College
Downloads 141 (379,510)
Citation 1

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M&A Delisting, Negative Information Externalities, Analyst Information Environment, Industry Peer Firms, Spillovers

11.

Alternative Evidence on Financial Analysts' Use of Financial Statement Information

Byard, D. and F. Cebenoyan; Alternative evidence on financial analysts' use of financial statement information; Review of Accounting and Finance, 2007, V6, 4, pp. 442-459.
Number of pages: 29 Posted: 22 Jan 2016
Fatma Cebenoyan and Donal Byard
City University of New York, CUNY Hunter College - Department of Economics and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 79 (567,759)

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12.

Re-examining the impact of mandatory IFRS adoption on IPO Underpricing

The Review of Accounting Studies, Forthcoming
Posted: 23 Sep 2019 Last Revised: 28 Dec 2020
Donal Byard, Masako N. Darrough and Jangwon Suh
City University of New York (CUNY) - Stan Ross Department of Accountancy, Baruch College - CUNY and CUNY Queens College

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Mandatory IFRS adoption, IPO Underpricing, European Union, Prospectus Directive, EU-Regulated Market, Exchange-Regulated Market

13.

U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita

Journal of Accounting and Public Policy, Vol. 26, No. 6, 2007
Posted: 27 Nov 2007
Donal Byard, Mahmud Hossain and Santanu Mitra
City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Memphis - Fogelman College of Business and Economics and Wayne State University - School of Business Administration

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Earnings management, oil industry, hurricane Katrina

14.

Earnings Surprises that Motivate Analysts to Reduce Average Forecast Error

Accounting Review, Vol. 82, No. 2, 2008, McCombs Research Paper Series No. ACC-09-07
Posted: 24 Aug 2007 Last Revised: 14 Jul 2008
Orie E. Barron, Donal Byard and Yong Yu
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Texas at Austin

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BKLS, Analyst forecasts, Forecast Error, Earnings

15.

Changes in Analysts' Information Around Earnings Announcements

Posted: 04 Nov 2002
Orie E. Barron, Donal Byard and Oliver Kim
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy and University of Maryland

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common information, idiosyncratic information, earnings announcements, financial analysts, forecast aggregation

16.

High-Technology Intangibles and Analysts' Forecasts

Journal of Accounting Research, Vol. 40, No. 2, May 2002
Posted: 04 Dec 2001
Pennsylvania State University, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Alabama at Huntsville - Department of Accounting and Management Information Systems and Boston University - Questrom School of Business

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