JK Aier

George Mason University

Associate Professor

4400 University Drive

Fairfax, VA 22030

United States

SCHOLARLY PAPERS

4

DOWNLOADS

184

CITATIONS

1

Scholarly Papers (4)

1.

Debtholders' Demand for Conservatism: Evidence from Changes in Directors' Fiduciary Duties

Journal of Accounting Research, Forthcoming
Number of pages: 49 Posted: 02 May 2012 Last Revised: 20 Sep 2014
JK Aier, Long Chen and Mikhail Pevzner
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business
Downloads 184 (160,288)
Citation 1

Abstract:

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Conservatism, fiduciary duties, near insolvency, board governance

2.

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties

Journal of Accounting Research, Vol. 52, No. 5, 2014
Posted: 16 Nov 2014
JK Aier, Long Chen and Mikhail Pevzner
George Mason University, George Mason University - Department of Accounting and University of Baltimore - Merrick School of Business

Abstract:

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Conservatism, fiduciary duties, near insolvency, board governance

3.

On the Analysis of Firms' Cash Flows

Contemporary Accounting Research, Forthcoming
Posted: 15 Jul 2009
James Ohlson and JK Aier
affiliation not provided to SSRN and George Mason University

Abstract:

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quality of earnings, modified cash accounting, cash earnings, normal accrual

4.

The Impact of Tax Status on the Relation between Employee Stock Options and Debt

Journal of American Taxation Association, Vol. 30, No. 1, 2008
Posted: 03 Oct 2007
JK Aier and Jared A. Moore
George Mason University and Oregon State University - College of Business

Abstract:

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capital structure, corporate taxes, debt policy, employee stock options, option deductions