Richard A. Cazier

University of North Texas

College of Business Administration

P.O. Box 305219

Denton, TX 76203

United States

SCHOLARLY PAPERS

13

DOWNLOADS
Rank 14,302

SSRN RANKINGS

Top 14,302

in Total Papers Downloads

3,608

SSRN CITATIONS
Rank 19,878

SSRN RANKINGS

Top 19,878

in Total Papers Citations

8

CROSSREF CITATIONS

36

Scholarly Papers (13)

1.

Early Evidence on the Determinants of Unrecognized Tax Benefits

Number of pages: 42 Posted: 30 Mar 2010
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 903 (27,186)
Citation 21

Abstract:

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Unrecognized tax benefits, FIN 48, tax contingency, tax cushion, tax avoidance

2.

Do Firms Contract Efficiently on Past Performance When Hiring External CEO's?

Number of pages: 42 Posted: 31 Dec 2010 Last Revised: 03 May 2011
Richard A. Cazier and John M. McInnis
University of North Texas and University of Texas at Austin - Department of Accounting
Downloads 452 (67,747)
Citation 3

Abstract:

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External CEOs, Executive Labor Markets, Executive Compensation

3.

Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?

Number of pages: 49 Posted: 09 Aug 2010 Last Revised: 14 May 2014
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 442 (69,625)
Citation 4

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Tax reserves, unrecognized tax benefits, FIN 48, earnings management, analyst forecasts

4.

Litigation Risk and the Regulation of Non-GAAP Reporting

Number of pages: 48 Posted: 07 Mar 2017 Last Revised: 09 Oct 2019
University of North Texas, University of Georgia - J.M. Tull School of Accounting, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 424 (73,207)
Citation 16

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Non-GAAP Disclosure, Litigation Risk, Regulation

5.

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Kelley School of Business Research Paper No. 18-43
Number of pages: 69 Posted: 09 May 2018 Last Revised: 10 Dec 2019
Richard A. Cazier, Jeff L. McMullin and John Treu
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 283 (115,429)
Citation 1

Abstract:

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risk disclosure, boilerplate, litigation risk, securities lawsuits, SEC comment letters, disclosure regulation, text analysis, disclosure borrowing

6.

When are Firms Sued for Qualitative Disclosures? Implications of the Safe Harbor for Forward-Looking Statements

The Accounting Review, Forthcoming
Number of pages: 59 Posted: 28 Oct 2016 Last Revised: 10 May 2019
Richard A. Cazier, Kenneth J. Merkley and John Treu
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting and West Virginia University - College of Business & Economics
Downloads 282 (115,855)
Citation 6

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Corporate Disclosure, Narrative Disclosure, Disclosure Tone, Litigation, Forward-looking Information

7.

The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing

Kelley School of Business Research Paper No. 16-42
Number of pages: 47 Posted: 14 May 2016
University of North Texas, Indiana University - Kelley School of Business - Department of Accounting, Georgetown University - Department of Accounting and Business Law and University of Oregon
Downloads 238 (138,001)
Citation 2

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Valuation Allowance, Management Forecasts, Voluntary Disclosure, Mandatory Disclosure

8.

Why are 10-K Filings so Long?

Number of pages: 47 Posted: 05 Jun 2014 Last Revised: 08 Apr 2015
Richard A. Cazier and Ray J. Pfeiffer
University of North Texas and Texas Christian University - Neeley School of Business
Downloads 234 (140,800)
Citation 2

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Disclosure, Financial reporting regulation, 10-K length, Redundancy

9.

R&D Spending Among Short-Horizon CEOs: A Re-Examination

Number of pages: 41 Posted: 06 Jan 2010
Richard A. Cazier
University of North Texas
Downloads 169 (189,328)
Citation 1

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Horizon problem, CEO pensions, R&D, Research and development, CEO succession

10.

Measuring R&D Curtailment Among Short-Horizon CEOs

Journal of Corporate Finance, Vol. 17, No. 3, 2011
Number of pages: 34 Posted: 29 Sep 2011
Richard A. Cazier
University of North Texas
Downloads 104 (276,008)

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Horizon Problem, R&D Spending, Empirical Design

11.

Executive Compensation and Retention Outcomes Associated with TARP Participation

Number of pages: 38 Posted: 07 Sep 2012 Last Revised: 19 Sep 2012
Richard A. Cazier
University of North Texas
Downloads 77 (333,305)
Citation 1

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Executive Compensation, Regulation, Troubled Asset Relief Program, Financial Crisis

12.

The Impact of Increased Disclosure Requirements and the Standardization of Accounting Practices on Earnings Management Through the Reserve for Income Taxes

Review of Accounting Studies, Vol. 20, No. 1, 2015, Kelley School of Business Research Paper No. 15-47
Posted: 18 Jun 2015
Indiana University - Kelley School of Business - Department of Accounting, University of North Texas, Georgetown University - Department of Accounting and Business Law and University of Oregon

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Tax reserves, Tax cushion, FIN 48, Earnings management, Change in accounting standard

13.

10-K Disclosure Repetition and Managerial Reporting Incentives

Forthcoming in the Journal of Financial Reporting
Posted: 27 Aug 2014 Last Revised: 21 Sep 2017
Richard A. Cazier and Ray J. Pfeiffer
University of North Texas and Texas Christian University - Neeley School of Business

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Disclosure regulation, Disclosure effectiveness, Narrative disclosure, Repetition, Textual Analysis