Anwer S. Ahmed

Texas A&M University - Mays Business School

430 Wehner

College Station, TX 77843-4353

United States

SCHOLARLY PAPERS

34

DOWNLOADS
Rank 521

SSRN RANKINGS

Top 521

in Total Papers Downloads

30,239

CITATIONS
Rank 2,281

SSRN RANKINGS

Top 2,281

in Total Papers Citations

246

Scholarly Papers (34)

1.

Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks

Number of pages: 37 Posted: 02 Oct 1997
Anwer S. Ahmed, Anne Beatty and Carolyn Takeda
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Florida - Department of Finance, Insurance and Real Estate
Downloads 3,328 (1,936)
Citation 3

Abstract:

2.

Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model

Number of pages: 22 Posted: 06 Nov 1998
Texas A&M University - Mays Business School, Florida State University - Department of Accounting and University of Notre Dame - Department of Accountancy
Downloads 2,504 (3,359)
Citation 10

Abstract:

Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis

Number of pages: 52 Posted: 02 Mar 2006
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 2,378 (3,758)
Citation 55

Abstract:

Accounting Conservatism, Board Independence, Outside Directors, Corporate Governance, Agency Costs

Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 25 Jan 2007
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting

Abstract:

Accounting Conservatism, Board Independence, Outside Directors, Corporate Governance, Agency Costs

4.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,120 (4,327)
Citation 35

Abstract:

Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments

Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects

Number of pages: 39 Posted: 06 May 1998
Anwer S. Ahmed, Carolyn Takeda and Shawn Thomas
Texas A&M University - Mays Business School, University of Florida - Department of Finance, Insurance and Real Estate and University of Pittsburgh - Katz Graduate School of Business
Downloads 2,094 (4,698)
Citation 69

Abstract:

Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects

Journal of Accounting & Economics, Vol 28, No 1, August 1999
Posted: 09 Jun 1999
Anwer S. Ahmed, Carolyn Takeda and Shawn Thomas
Texas A&M University - Mays Business School, University of Florida - Department of Finance, Insurance and Real Estate and University of Pittsburgh - Katz Graduate School of Business

Abstract:

6.

Accounting Conservatism and Cost of Debt: An Empirical Test of Efficient Contracting

Number of pages: 36 Posted: 25 Apr 2000
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Texas Christian University - Department of Accounting and Florida State University - Department of Accounting
Downloads 2,054 (4,598)
Citation 5

Abstract:

7.

Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions

Accounting and Finance, Forthcoming
Number of pages: 41 Posted: 16 Sep 2007 Last Revised: 11 Jun 2010
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 1,661 (6,475)
Citation 8

Abstract:

accounting conservatism, corporate governance, agency costs

8.

Do Analysts' Forecasts Fully Reflect the Information in Accruals?

Number of pages: 38 Posted: 25 May 2001
Anwer S. Ahmed, Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School, University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business
Downloads 1,497 (8,292)
Citation 8

Abstract:

Analysts' forecasts; Discretionary accruals; Forecast efficiency

9.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,478 (8,152)
Citation 3

Abstract:

Income smoothing, Earnings management, Job security

10.

Managerial Overconfidence and Accounting Conservatism

Journal of Accounting Research 51 (1): 1-30, Mays Business School Research Paper No. 2012-77
Number of pages: 46 Posted: 02 Jul 2012 Last Revised: 17 Jan 2013
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 1,431 (7,025)
Citation 5

Abstract:

11.

The Sarbanes Oxley Act, Auditor Independence and Accounting Accruals: An Empirical Analysis

Number of pages: 38 Posted: 10 Mar 2006
Texas A&M University - Mays Business School, Saint Louis University - Department of Accounting and The American University in Cairo - School of Business
Downloads 1,406 (9,051)
Citation 2

Abstract:

Sarbanes-Oxley, Auditor Independence, Corporate Governance, Accounting Accruals

12.

Do Analysts Under-react to Bad News and Over-react to Good News?

Number of pages: 29 Posted: 26 Dec 2000
Anwer S. Ahmed, Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Chicago and University of Houston - C.T. Bauer College of Business
Downloads 1,249 (10,933)
Citation 10

Abstract:

Analysts' forecasts, systematic optimism, under-reaction

13.

Extreme Accruals, Earnings Quality, and Investor Mispricing

Number of pages: 50 Posted: 11 May 2004
Anwer S. Ahmed, Bruce K. Billings and Richard M. Morton
Texas A&M University - Mays Business School, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 1,170 (12,305)
Citation 2

Abstract:

Extreme accruals, earnings management, earnings quality, persistence

14.

Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis

Number of pages: 43 Posted: 23 Apr 2008 Last Revised: 02 Sep 2008
Anwer S. Ahmed, Stephanie J. Rasmussen and Senyo Y. Tse
Texas A&M University - Mays Business School, University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 939 (15,474)
Citation 3

Abstract:

Audit quality, Industry specialization, Financial reporting credibility, Cost of capital

15.

An Empirical Analysis of the Effects of Online Trading on Investor Reactions to Earnings Announcements

Number of pages: 41 Posted: 15 May 2001
Texas A&M University - Mays Business School, State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business
Downloads 836 (20,685)
Citation 3

Abstract:

Online trading; Noisy rational expectations; Differential interpretations; Market reaction

16.

Evidence on the Efficacy of Market Risk Disclosures by Commercial Banks

Number of pages: 37 Posted: 14 Jun 1999
Anwer S. Ahmed, Anne Beatty and Bruce Bettinghaus
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 719 (25,337)
Citation 6

Abstract:

17.

How Costly is the Sarbanes Oxley Act? Evidence on the Effects of the Act on Corporate Profitability

Number of pages: 47 Posted: 29 Sep 2009
Texas A&M University - Mays Business School, Texas A&M University - Department of Accounting, University of Texas at Arlington and Texas A&M University
Downloads 671 (27,092)
Citation 6

Abstract:

Sarbanes Oxley Act, Operating profitability, Net realized costs, Cost of compliance, Small firms

18.

Further Evidence on Analyst and Investor Mis-Weighting of Prior Period Cash Flows and Accruals

Number of pages: 46 Posted: 23 Jun 2003
Anwer S. Ahmed, Frank Zhang and Khalid Nainar
Texas A&M University - Mays Business School, Yale School of Management and McMaster University - Michael G. DeGroote School of Business
Downloads 539 (37,930)
Citation 2

Abstract:

market efficiency, analyst forecast efficiency, accruals, cash flows

19.

Did Regulation Fair Disclosure Level the Playing Field? Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements

Number of pages: 40 Posted: 10 Feb 2004
Anwer S. Ahmed and Richard A. Schneible Jr.
Texas A&M University - Mays Business School and State University of New York (SUNY) at Albany
Downloads 531 (38,300)
Citation 1

Abstract:

Disclosure, fair disclosure regulation, trading volume reaction, regulation FD

20.

An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management

Journal of Accounting and Public Policy, Forthcoming, Mays Business School Research Paper No. 2013-1
Number of pages: 46 Posted: 03 Jan 2013 Last Revised: 01 May 2013
Saint Louis University - Department of Accounting, Texas A&M University - Mays Business School and The American University in Cairo - School of Business
Downloads 204 (110,368)

Abstract:

equity incentives, earnings management, corporate governance, monitoring

21.

The Effects of Earnings and Firm Characteristics on Differential Interpretation of Earnings Announcements

Number of pages: 42 Posted: 15 Sep 2006
Anwer S. Ahmed, Douglas E. Stevens and Minsup Song
Texas A&M University - Mays Business School, Georgia State University - Robinson College of Business and Sogang University
Downloads 181 (128,395)

Abstract:

differential interpretation, earnings precision, prior information

22.

Evidence on the Presence of Representativeness Bias in Investor Interpretation of Consistency in Sales Growth

Mays Business School Research Paper No. 2608619
Number of pages: 47 Posted: 22 May 2015
Anwer S. Ahmed and Irfan Safdar
Texas A&M University - Mays Business School and University of North Carolina Greensboro
Downloads 20 (296,354)

Abstract:

Representativeness, Behavioral Finance, Asset Pricing, Fundamental Analysis, Stock Return Predictability

Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions

Accounting & Finance, Vol. 51, Issue 3, pp. 609-633, 2011
Number of pages: 25 Posted: 03 Aug 2011
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 2 (539,862)
Citation 8

Abstract:

Accounting conservatism, Corporate governance, Agency costs

Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions

Accounting and Finance, Forthcoming
Posted: 14 Jun 2010
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting

Abstract:

conservatism, corporate governance, agency costs

24.

Earnings Characteristics and Analysts’ Differential Interpretation of Earnings Announcements: An Empirical Analysis

Accounting & Finance, Vol. 49, No. 2, pp. 223-246, June 2009
Number of pages: 24 Posted: 20 May 2009
Anwer S. Ahmed, Minsup Song and Douglas E. Stevens
Texas A&M University - Mays Business School, Sogang University and Georgia State University - Robinson College of Business
Downloads 2 (513,945)
Citation 2

Abstract:

25.

Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis

Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
Posted: 31 Mar 2013
The American University in Cairo - School of Business, Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting

Abstract:

corporate governance, auditor independence, outside directors, institutional shareholders, aggressive financial reporting, The Sarbanes-Oxley Act (SOX)

26.

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Posted: 28 Oct 2010 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business

Abstract:

Risk Relevance, Derivatives, SFAS 133, Bond Spread

27.

Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence

Contemporary Accounting Research 30 (4) (2013): 1344-1372
Posted: 10 Nov 2009 Last Revised: 08 Jul 2015
Anwer S. Ahmed, Michael J. Neel and Dechun Wang
Texas A&M University - Mays Business School, University of Houston - Bauer College of Business and Texas A&M University

Abstract:

IFRS, Accounting quality, Enforcement

28.

Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Posted: 11 Sep 2007 Last Revised: 22 Apr 2008
Anwer S. Ahmed, Stephanie J. Rasmussen and Senyo Y. Tse
Texas A&M University - Mays Business School, University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business

Abstract:

Big N audits, ex ante cost of equity capital, financial reporting credibility, industry specialization

29.

The Impact of Regulation Fair Disclosure on Investors' Prior Information Quality - Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements

Journal of Corporate Finance, Forthcoming
Posted: 28 Jan 2007
Anwer S. Ahmed and Richard A. Schneible Jr.
Texas A&M University - Mays Business School and State University of New York (SUNY) at Albany

Abstract:

Fair Disclosure, FD, SEC regulation, trading volume

30.

Do Analysts' Earnings Forecasts Fully Reflect the Information in Accruals?

Canadian Journal of Administrative Sciences, Vol. 22, No. 4, pp. 329-342, December 2005
Posted: 14 Jun 2006
Anwer S. Ahmed, Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School, University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business

Abstract:

analyst forecast inefficiency, operating cash flows, accruals

31.

An Empirical Analysis of the Effects of Online Trading on Stock Price and Trading Volume Reactions to Earnings Announcements

Contemporary Accounting Research, Vol. 20 No. 3, pp. 413-39, Fall 2003
Posted: 21 Apr 2003
Texas A&M University - Mays Business School, State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business

Abstract:

Differential interpretations, Differential prior precision, Online trading, Stock price reaction, Trading volume reaction

32.

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs

The Accounting Review, October 2002
Posted: 05 Aug 2002
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Florida State University - Department of Accounting and Texas Christian University - Department of Accounting

Abstract:

accounting conservatism, dividend policy conflicts, cost of debt

33.

An Empirical Test of the Feltham-Ohlson Valuation Model

Posted: 16 Jun 1998
Anwer S. Ahmed
Texas A&M University - Mays Business School

Abstract:

34.

Discretionary Accruals, Earnings Management and the Valuation of Earnings

Posted: 13 May 1998
Anwer S. Ahmed
Texas A&M University - Mays Business School

Abstract: