Brad A. Badertscher

University of Notre Dame

Mendoza College of Business

Notre Dame, IN 46556-5646

United States

  • University of Notre Dame

SCHOLARLY PAPERS

22

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99

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32

Scholarly Papers (22)

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1.

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Downloads 1,130 ( 27,447)
Citation 25

Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?

Number of pages: 55 Posted: 28 Jun 2007 Last Revised: 15 May 2014
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,130 (27,014)
Citation 25

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Earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

Earnings Management Strategies and the Trade-Off Between Tax Benefits and Detection Risk: To Conform or not to Conform?

Accounting Review, 2009
Posted: 18 Oct 2008
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting

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earnings management, earnings restatements, book-tax differences, deferred tax expense, current tax expense

2.

Conforming Tax Avoidance and Capital Market Pressure

The Accounting Review, Forthcoming
Number of pages: 67 Posted: 17 Jun 2015 Last Revised: 22 Feb 2019
Brad A. Badertscher, Sharon P. Katz, Sonja O. Rego and Ryan J. Wilson
University of Notre Dame, INSEAD, Indiana University - Kelley School of Business - Department of Accounting and University of Oregon
Downloads 1,125 (27,618)
Citation 19

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Tax avoidance, Book-tax conformity, Capital market pressure, Private firms

3.

Tax Implications of Earnings Management Activities: Evidence from Restatements

Number of pages: 50 Posted: 13 Mar 2006
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,118 (27,910)
Citation 8

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Earnings management, book-tax differences, earnings restatements, deferred tax expense, current tax expense

4.

Evidence on Motivations for Downward Earnings Management

Number of pages: 51 Posted: 03 Aug 2006 Last Revised: 15 May 2014
Brad A. Badertscher, John D. Phillips, Morton Pincus and Sonja O. Rego
University of Notre Dame, University of Connecticut - Department of Accounting, University of California, Irvine and Indiana University - Kelley School of Business - Department of Accounting
Downloads 1,110 (28,212)
Citation 4

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Earnings management, restatements, book-tax differences, book-tax conformity

5.

Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions

Journal of Financial Economics (JFE), Vol. 109, No. 3, pp. 682-706, September 2013, MIT Sloan Research Paper No. 4988-13
Number of pages: 60 Posted: 09 Apr 2012 Last Revised: 21 Jan 2014
Brad A. Badertscher, Nemit Shroff and Hal D. White
University of Notre Dame, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Notre Dame
Downloads 1,019 (31,881)
Citation 65

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Corporate Investment, Private Companies, Uncertainty, Disclosure, Investment Efficiency

6.

Private Ownership and the Cost of Public Debt: Evidence from the Bond Market

Management Science, Forthcoming
Number of pages: 65 Posted: 17 Jan 2015 Last Revised: 22 Aug 2017
Brad A. Badertscher, Dan Givoly, Sharon P. Katz and Hanna Lee
University of Notre Dame, Pennsylvania State University, Smeal College of Business, INSEAD and University of Maryland - Robert H. Smith School of Business
Downloads 523 (77,129)
Citation 9

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public firms, private firms, cost of debt, bond valuation, credit rating

7.

Private Firm Investment and Public Peer Misvaluation

14. “Private Firm Investment and Public Peer Valuation and Sentiment”, 2020, Forthcoming The Accounting Review (with Devin Shanthikumar and Siew Hong Teoh)
Number of pages: 65 Posted: 14 Nov 2015 Last Revised: 10 Jun 2020
Brad A. Badertscher, Devin M. Shanthikumar and Siew Hong Teoh
University of Notre Dame, University of California, Irvine - Paul Merage School of Business and UCLA Anderson School of Management
Downloads 478 (86,000)
Citation 2

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private firms, investment, misvaluation, overvaluation, catering pressure, debt issuance, equity issuance, agency costs

8.

Private versus Public Corporate Ownership: Implications for Future Long-Term Changes in Profitability

Kelley School of Business Research Paper No. 2014-16
Number of pages: 50 Posted: 07 Jan 2014 Last Revised: 25 May 2019
Kristian D. Allee, Brad A. Badertscher and Teri Lombardi Yohn
University of Arkansas - Department of Accounting, University of Notre Dame and Emory University Goizueta Business School
Downloads 435 (96,089)
Citation 8

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private firms, profitability, future performance, short-termism, and ownership structure

9.

Assurance Level Choice, CPA Fees, and Financial Reporting Benefits: Inferences from U.S. Private Firms

Journal of Accounting & Economics (JAE), Forthcoming, Simon Business School Working Paper No. FR 17-17
Number of pages: 56 Posted: 11 Aug 2017 Last Revised: 14 Sep 2022
Brad A. Badertscher, Jaewoo Kim, William Kinney and Edward Owens
University of Notre Dame, University of Oregon - Department of Accounting, University of Texas at Austin - McCombs School of Business and University of Utah - David Eccles School of Business
Downloads 373 (114,607)
Citation 4

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assurance levels, audits, reviews, compilations, CPA fees, financial reporting quality, cost of debt

10.

Cheap Stock Options: Antecedents and Outcomes

INSEAD Working Paper No. 2022/35/ACC
Number of pages: 51 Posted: 20 Apr 2022 Last Revised: 27 Jul 2022
Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz and Jeremy Michels
University of Notre Dame, Copenhagen Business School, INSEAD and University of Pennsylvania - The Wharton School
Downloads 93 (385,388)

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Initial public offering, IPO, cheap stock, stock options, earnings management, executive compensation, financial reporting quality

11.

Private Ownership and the Cost of Public Debt: Evidence from the Bond Market

Columbia Business School Research Paper No. 17-80
Posted: 03 Aug 2017
Brad A. Badertscher, Dan Givoly, Sharon P. Katz and Hanna Lee
University of Notre Dame, Pennsylvania State University, Smeal College of Business, INSEAD and University of Maryland - Robert H. Smith School of Business

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public firms, private firms, cost of debt, bond valuation, credit rating, and bankruptcy

12.

The Market Reaction to Bank Regulatory Reports (Formerly 'Day 30: The Tacit Quarterly Information Event in the Banking Industry')

Review of Accounting Studies, Forthcoming
Posted: 25 Apr 2015 Last Revised: 09 Dec 2021
Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton
University of Notre Dame, University of Notre Dame and University of Notre Dame - Department of Accountancy

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Call Report, FR Y-9C, commercial banks, bank holding company, earnings announcement, 10-K, 10-Q, market reaction, banking industry

13.

Public Equity and Audit Pricing in the United States

Journal of Accounting Research, Vol. 52, No. 2, 2014, Columbia Business School Research Paper No. 14-38
Posted: 10 Sep 2014
Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz and William Kinney
University of Notre Dame, affiliation not provided to SSRN, INSEAD and University of Texas at Austin - McCombs School of Business

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public and private firms, ownership structure, audit fees, litigation risk

14.

Public Equity and Audit Pricing in the U.S.

Journal of Accounting Research, 2014
Posted: 04 Jan 2013 Last Revised: 10 Jan 2014
Brad A. Badertscher, Bjorn Jorgensen, Sharon P. Katz and William R. Kinney Jr.
University of Notre Dame, affiliation not provided to SSRN, INSEAD and University of Texas at Austin - Department of Accounting

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public and private firms, ownership structure, audit fees, litigation risk

15.

The Market Pricing of Other-Than-Temporary Impairments

The Accounting Review 2014, Volume 89, No. 3
Posted: 28 Jun 2011 Last Revised: 17 Jul 2014
Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton
University of Notre Dame, University of Notre Dame and University of Notre Dame - Department of Accountancy

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fair value accounting, mark-to-market accounting, other-than-temporary impairments, unrealized losses, other comprehensive income, financial crisis, commercial banks

16.

Informed Trading and the Market Reaction to Accounting Restatements

The Accounting Review, Forthcoming
Posted: 16 Nov 2010 Last Revised: 22 Aug 2013
Brad A. Badertscher, Paul Hribar and Nicole Thorne Jenkins
University of Notre Dame, University of Iowa - Department of Accounting and University of Virginia - McIntire School of Commerce

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information risk, restatements, insider trading, repurchases

17.

A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis

The Accounting Review, Vol. 87, No. 1, January 2012
Posted: 15 Mar 2010 Last Revised: 02 Feb 2012
Brad A. Badertscher, Jeffrey J. Burks and Peter D. Easton
University of Notre Dame, University of Notre Dame and University of Notre Dame - Department of Accountancy

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regulatory capital, standard setting, other-than-temporary-impairments, fair value accounting, mark-to-market, pro-cyclical, contagion, credit crisis, asset sales

18.

Accounting Restatements and the Timeliness of Disclosures

Accounting Horizons, Vol. 25, No. 4, December 2011
Posted: 25 May 2009 Last Revised: 10 Jan 2012
Brad A. Badertscher and Jeffrey J. Burks
University of Notre Dame and University of Notre Dame

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accounting restatements, disclosure lags, stock liquidity, return volatility, delistings, debt covenants

19.

The Separation of Ownership and Control and Corporate Tax Avoidance

Journal of Accounting and Economics, Forthcoming, Columbia Business School Research Paper No. 13-64
Posted: 06 Feb 2009 Last Revised: 14 May 2014
Brad A. Badertscher, Sharon P. Katz and Sonja O. Rego
University of Notre Dame, INSEAD and Indiana University - Kelley School of Business - Department of Accounting

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Private equity, ownership structure, tax avoidance, tax planning, book-tax differences, cash effective tax rates, marginal tax rates

20.

Calibrating the Reliability of Publicly Available Nonprofit Taxable Activity Disclosures: Comparing IRS 990 and IRS 990-T Data

Nonprofit and Voluntary Sector Quarterly, March 25, 2008
Posted: 07 May 2008
Brad A. Badertscher, Michelle Yetman and Robert J. Yetman
University of Notre Dame, University of California, Davis - Graduate School of Management and University of California, Davis - Graduate School of Management

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nonprofit commercialization; unrelated business activities; IRS 990; IRS

21.

Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows

Journal of Accounting & Economics (JAE), 2012
Posted: 15 Oct 2007 Last Revised: 08 Feb 2012
Brad A. Badertscher, Daniel W. Collins and Thomas Z. Lys
University of Notre Dame, University of Iowa - Department of Accounting and Northwestern University - Kellogg School of Management

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Discretionary Accruals, Earnings Management, Restatements, Cash Flow, Predictive Ability of Accruals

22.

Overvaluation and the Choice of Alternative Earnings Management Mechanisms

The Accounting Review, Forthcoming
Posted: 13 Aug 2007 Last Revised: 24 Jun 2011
Brad A. Badertscher
University of Notre Dame

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earnings management, restatements, overvaluation