430 Wehner
College Station, TX 77843-4353
United States
Texas A&M University - Mays Business School
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Accounting Conservatism, Board Independence, Outside Directors, Corporate Governance, Agency Costs
Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments
accounting conservatism, corporate governance, agency costs
Income smoothing, Earnings management, Job security
Sarbanes-Oxley, Auditor Independence, Corporate Governance, Accounting Accruals
Analysts' forecasts; Discretionary accruals; Forecast efficiency
Analysts' forecasts, systematic optimism, under-reaction
Audit quality, Industry specialization, Financial reporting credibility, Cost of capital
Extreme accruals, earnings management, earnings quality, persistence
Online trading; Noisy rational expectations; Differential interpretations; Market reaction
Sarbanes Oxley Act, Operating profitability, Net realized costs, Cost of compliance, Small firms
Disclosure, fair disclosure regulation, trading volume reaction, regulation FD
market efficiency, analyst forecast efficiency, accruals, cash flows
Political connections; corporate lobbying; real activities management; tradeoff between real and accrual-based earnings management
Financial Statement Analysis, Fundamental Analysis, Stock Price Momentum
Profitability premium, Operating profitability, Stock Returns, Expected Crash Risk, Underreaction
Profitability premium; Operating profitability; Stock Returns; Expected Crash Risk; Underreaction
Algorithmic trading, Crash risk, Fundamental investors, Bad news withholding
mergers and acquisitions; accounting conservatism; acquisition gains
equity incentives, earnings management, corporate governance, monitoring
earnings volatility, ambiguity, financial crisis, stock returns
Dodd-Frank Act; Fundamental information; Credit rating; Default prediction
Tick size pilot program; Financial reporting quality; Information acquisition
Auditing standard 18; related party transactions; restatements; audit quality
differential interpretation, earnings precision, prior information
Representativeness, Behavioral Finance, Asset Pricing, Fundamental Analysis, Stock Return Predictability
foreign ownership, corporate governance, independent directors, Japan
Governance, Banking, Learning, Financial Crisis, Bank Performance, Bank Risk-Taking, Bank Financial Reporting Quality
governance, banking, learning, financial crisis, bank performance, bank risk-taking, bank financial reporting quality
Employment protection, Wrongful discharge laws, Human capital, Financial reporting quality JEL Classification: G34, J3, M40
political connections, corporate lobbying, real activities management, earnings management trade-offs
mergers and acquisitions, targets’ accounting conservatism, acquisition gains, deal premium, announcement returns, information uncertainty
corporate governance, auditor independence, outside directors, institutional shareholders, aggressive financial reporting, The Sarbanes-Oxley Act (SOX)
Risk Relevance, Derivatives, SFAS 133, Bond Spread
conservatism, corporate governance, agency costs
IFRS, Accounting quality, Enforcement
Big N audits, ex ante cost of equity capital, financial reporting credibility, industry specialization
Fair Disclosure, FD, SEC regulation, trading volume
analyst forecast inefficiency, operating cash flows, accruals
Differential interpretations, Differential prior precision, Online trading, Stock price reaction, Trading volume reaction
accounting conservatism, dividend policy conflicts, cost of debt
discretionary accruals, earnings valuation, information communication