Spencer Young

The University of Oklahoma

Norman, OK 73019

United States

SCHOLARLY PAPERS

4

DOWNLOADS

670

SSRN CITATIONS

1

CROSSREF CITATIONS

0

Scholarly Papers (4)

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Number of pages: 61 Posted: 04 Jan 2019 Last Revised: 12 Aug 2021
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law
Downloads 462 (86,268)
Citation 1

Abstract:

Loading...

managerial discretion, mandatory disclosure, voluntary disclosure, quality of accounting information

Do Managers Issue More Voluntary Disclosure When GAAP Limits Their Reporting Discretion in Financial Statements?

Journal of Accounting Research, Volume 60, Issue 1
Posted: 03 Apr 2022
University of Iowa - Department of Accounting, Penn State University, University of Kentucky - Von Allmen School of Accountancy, The University of Oklahoma and Hong Kong Baptist University (HKBU) – Department of Accountancy and Law

Abstract:

Loading...

managerial discretion; mandatory financial reporting; voluntary disclosure; quality of accounting information

Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 16 Jun 2020 Last Revised: 22 Jan 2022
Lin Cheng, Jacob Jaggi and Spencer Young
The University of Arizona - Eller College of Management, Washington State University - Department of Accounting and The University of Oklahoma
Downloads 133 (294,338)

Abstract:

Loading...

Accounting standards, managerial discretion, loan contracting, non-GAAP modifications

Does Restricting Managers’ Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?

Contemporary Accounting Research, Forthcoming
Posted: 12 Mar 2022
Lin Cheng, Jacob Jaggi and Spencer Young
The University of Arizona - Eller College of Management, Washington State University - Department of Accounting and The University of Oklahoma

Abstract:

Loading...

accounting standards, managerial discretion, usefulness of accounting information, loan contracting, non-GAAP modifications, cost of debt

3.

Are Financial Statements More Comparable When GAAP Restricts Managers’ Discretion?

Number of pages: 48 Posted: 22 Mar 2021 Last Revised: 18 Apr 2022
Spencer Young
The University of Oklahoma
Downloads 75 (425,943)

Abstract:

Loading...

managerial discretion; comparability; usefulness of accounting information; mandatory disclosure; cost of equity

4.

Customer Concentration of Targets in Mergers and Acquisitions

Cheng, M., Jaggi, J., and Young, S. 2021. Customer concentration of targets in mergers and acquisitions. Journal of Business Finance and Accounting (forthcoming).
Posted: 06 Apr 2020 Last Revised: 13 Dec 2021
Mei Cheng, Jacob Jaggi and Spencer Young
University of Arizona - Department of Accounting, Washington State University - Department of Accounting and The University of Oklahoma

Abstract:

Loading...

customer concentration, business risk, mergers and acquisitions