Sebahattin Demirkan

George Mason University - Department of Accounting

SCHOLARLY PAPERS

22

DOWNLOADS

6,712

SSRN CITATIONS

23

CROSSREF CITATIONS

6

Scholarly Papers (22)

1.

Perilous Forecasts: Implications of Reliance on Terminal Value

Corporate Finance Review, Vol. 14, No. 3, November-December
Number of pages: 30 Posted: 02 May 2009 Last Revised: 05 Dec 2012
Harlan D. Platt, Sebahattin Demirkan and Marjorie Platt
Northeastern University - Finance and Insurance Area, George Mason University - Department of Accounting and Northeastern University - Accounting Group
Downloads 1,184 (33,891)

Abstract:

Loading...

Forecasts, Terminal Value, Market Value

2.

Discretionary Accruals Quality, Cost of Capital, and Diversification

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers, Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 47 Posted: 18 Sep 2006 Last Revised: 25 Aug 2015
Sebahattin Demirkan, Suresh Radhakrishnan and Oktay Urcan
George Mason University - Department of Accounting, JSOM, University of Texas at Dallas and University of Illinois at Urbana-Champaign
Downloads 1,055 (39,935)
Citation 3

Abstract:

Loading...

Cost of Capital, Discretionary Accruals Quality, Diversification Discount, Agency Costs

3.

Overconfidence and Tax Avoidance: The Role of CEO and CFO Interaction

Number of pages: 39 Posted: 27 Sep 2016
Tien‐Shih Hsieh, Zhihong Wang and Sebahattin Demirkan
University of Massachusetts Dartmouth - Department of Accounting & Finance, Clark University and George Mason University - Department of Accounting
Downloads 677 (73,182)
Citation 10

Abstract:

Loading...

Tax avoidance, Overconfidence, CEO, CFO, Executive interaction

4.

Differential Investors’ Response to Restatement Announcements: An Empirical Investigation

Journal of Economics and Financial Analysis, Vol. 2, No. 2 (2018) 29-59
Number of pages: 31 Posted: 28 Apr 2006 Last Revised: 01 Mar 2018
Sebahattin Demirkan and Harlan D. Platt
George Mason University - Department of Accounting and Northeastern University - Finance and Insurance Area
Downloads 580 (88,558)

Abstract:

Loading...

Restatement, Investor Size, Information, Trading Response, Prompters, Reasons

5.

The Contagion Between Corporate and Personal Bankruptcy

Journal of Financial Transformation, Forthcoming
Number of pages: 25 Posted: 24 Apr 2009 Last Revised: 05 Dec 2012
Harlan D. Platt and Sebahattin Demirkan
Northeastern University - Finance and Insurance Area and George Mason University - Department of Accounting
Downloads 568 (90,874)
Citation 1

Abstract:

Loading...

Financial Health, Aggregate Bankruptcy, Personal Bankruptcy, Simultaneous Relationships

6.

Does Unemployment Steer Personal and Corporate Bankruptcies?

Review of Business and Economics, Forthcoming.
Number of pages: 34 Posted: 21 Dec 2009 Last Revised: 05 Dec 2012
Harlan D. Platt, Sebahattin Demirkan and Marjorie Platt
Northeastern University - Finance and Insurance Area, George Mason University - Department of Accounting and Northeastern University - Accounting Group
Downloads 461 (117,310)

Abstract:

Loading...

Financial Health, Aggregate Bankruptcy, Personal Bankruptcy, Simultaneous Relationships

7.

Financial Status, Corporate Governance Quality, and the Likelihood of Managers Using Discretionary Accruals

Accounting Research Journal, Vol. 22, No. 2, pp. 93-117
Number of pages: 47 Posted: 11 Jun 2008 Last Revised: 04 Nov 2013
Sebahattin Demirkan and Harlan D. Platt
George Mason University - Department of Accounting and Northeastern University - Finance and Insurance Area
Downloads 322 (175,548)

Abstract:

Loading...

Financial Health, Earnings Management, Altman-Z, Simultaneous Relationship, Corporate Governance

8.

Audit Pricing for Strategic Alliances: An Incomplete Contract Perspective

Contemporary Accounting Research, Winter 2016, Vol. 33, No. 4, pp. 1625-1647
Number of pages: 45 Posted: 28 May 2012 Last Revised: 03 Dec 2016
Sebahattin Demirkan and Nan Zhou
George Mason University - Department of Accounting and University of Cincinnati - Lindner College of Business
Downloads 288 (197,317)
Citation 2

Abstract:

Loading...

Strategic alliance; Audit fee; Incomplete contract; Audit complexity

9.

The Impact of CEO Overconfidence on Profitability and Stock Return: A Firm’s Life Cycle Perspective

Number of pages: 47 Posted: 24 Jan 2021
Sebahattin Demirkan, Birendra K. Mishra and Tuba Toksoz
George Mason University - Department of Accounting, University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management and Koc University - College of Administrative Sciences and Economics
Downloads 279 (203,764)

Abstract:

Loading...

CEO Overconfidence; Firm life cycle; Profitability; Abnormal return

10.

Information Environment Characteristics of Strategic Alliances

Number of pages: 37 Posted: 14 Jul 2008
William M. Cready and Sebahattin Demirkan
University of Texas at Dallas - Naveen Jindal School of Management and George Mason University - Department of Accounting
Downloads 278 (204,532)
Citation 2

Abstract:

Loading...

Information Environment, Strategic Alliances, ERC

11.

Auditor Litigation: Evidence that Revenue Restatements Are Determinative

Research in Accounting Regulation, Volume 26(2),164-174, October 2014
Number of pages: 33 Posted: 27 Apr 2014 Last Revised: 25 Feb 2018
Sebahattin Demirkan and Ross D. Fuerman
George Mason University - Department of Accounting and Suffolk University - Department of Accounting
Downloads 212 (266,328)

Abstract:

Loading...

restatement, revenue restatement, auditor litigation, auditor defendants, auditor outcomes

12.

Strategic Alliance and Employment Contract Designs: The Effect of Industry Life Cycles

Global Economics and Management Review, April 2010, AAA 2007 Management Accounting Section
Number of pages: 25 Posted: 06 Aug 2007 Last Revised: 07 Jun 2017
Sebahattin Demirkan and Irem Demirkan
George Mason University - Department of Accounting and affiliation not provided to SSRN
Downloads 174 (318,137)

Abstract:

Loading...

Agency theory, strategic alliances, employment contract designs, industry life cycles

13.

Insider Trading Based on Overconfidence of CEO and CFO

Number of pages: 35 Posted: 09 Aug 2022
Sebahattin Demirkan, Robert Felix and Volkan Muslu
George Mason University - Department of Accounting, Catholic University of America (CUA) - Busch School of Business and Economics and C.T. Bauer College of Business University of Houston
Downloads 169 (326,172)

Abstract:

Loading...

Insider trading, overconfidence, CEO, insiders, earnings announcement, private information.

14.

Engagement Partner Attributes and Audit Quality: Does the Partner’s Ownership Stake Matter?

Number of pages: 51 Posted: 01 Jan 2019 Last Revised: 16 Feb 2019
Mine H. Aksu and Sebahattin Demirkan
Sabanci University and George Mason University - Department of Accounting
Downloads 145 (370,761)

Abstract:

Loading...

audit quality, ownership, Borsa Istanbul, restatements, audit opinion, earnings management, going concern

15.

Re-Evaluating the Effectiveness of Auditing Standard No. 2: Longitudinal Analysis of Restatements and the Outcome of Auditor Litigation in Lawsuits Filed from 1996 to 2009

Corporate Ownership and Control, Vol. 11, No. 2, pp. 300-315, 2014, Robert H. Smith School Research Paper No. RHS 2480774
Number of pages: 16 Posted: 16 Aug 2014
Sebahattin Demirkan and Ross D. Fuerman
George Mason University - Department of Accounting and Suffolk University - Department of Accounting
Downloads 100 (489,424)

Abstract:

Loading...

Auditing standard no. 2; Restatements; Securities class actions; Auditors

16.

Volume, Opinion Divergence and Book-to-Market Anomaly

Journal of Knowledge Globalization, 5(1), 29-45
Number of pages: 20 Posted: 15 Sep 2006 Last Revised: 14 Dec 2018
Sebahattin Demirkan
George Mason University - Department of Accounting
Downloads 99 (492,772)

Abstract:

Loading...

Opinion Divergence, Arbitrage risk, Book-to-market

17.

The Interplay of CEO Overconfidence and Firm Life Cycle: Implications for Performance and Stock Returns

Donald G. Costello College of Business at George Mason University Research Paper
Number of pages: 45 Posted: 16 Nov 2023
Tuba Toksoz, Sebahattin Demirkan and Birendra K. Mishra
Koc University - College of Administrative Sciences and Economics, George Mason University - Department of Accounting and University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management
Downloads 52 (701,806)

Abstract:

Loading...

CEO Overconfidence, Firm life cycle, financial performance, Abnormal return.

18.

Board Capital and Strategic Alliances

Donald G. Costello College of Business at George Mason University Research Paper
Number of pages: 40 Posted: 22 Dec 2023
Sebahattin Demirkan, Robert Felix and Nan Zhou
George Mason University - Department of Accounting, Catholic University of America (CUA) - Busch School of Business and Economics and University of Cincinnati
Downloads 41 (774,548)

Abstract:

Loading...

Strategic alliance, Incomplete contract, Board capital, Board centrality, Board busyness

19.

Internal Change Mechanism of Integrated Reporting: A Field Study

Akbas A, Coskun A, Demirkan S, Karamustafa O. Internal Change Mechanism of Integrated Reporting: A Field Study. Sustainability. 2021; 13(23):13327. https://doi.org/10.3390/su132313327
Number of pages: 17 Posted: 14 Dec 2021
Ahmet Akbas, Ali Coskun, Sebahattin Demirkan and Osman Karamustafa
affiliation not provided to SSRN, Bogazici University - Department of Management, George Mason University - Department of Accounting and Recep Tayyip Erdogan University
Downloads 28 (878,336)
Citation 1

Abstract:

Loading...

integrated reporting; change model; internal change mechanism; field study

20.

Free Cash Flow, Enterprise Value, and Investor Caution

Journal of Private Equity, Vol. 13, No. 4, pp. 42-50, https://doi.org/10.3905/jpe.2010.13.4.042
Posted: 21 May 2019
Harlan D. Platt, Sebahattin Demirkan and Marjorie Platt
Northeastern University - Finance and Insurance Area, George Mason University - Department of Accounting and Northeastern University - Accounting Group

Abstract:

Loading...

Enterprise Value, Actual Cash Flow, Cash Flow, Valuation

21.

The Role of Network Characteristics, Knowledge Quality, and Inertia on the Evolution of Scientific Networks

Journal of Management, DOI: 10.1177/0149206312453739
Posted: 09 Sep 2012
Irem Demirkan, David L. Deeds and Sebahattin Demirkan
Sawyer School of Business, University of St. Thomas - Opus College of Business and George Mason University - Department of Accounting

Abstract:

Loading...

network dynamics, network evolution, co-authorship networks, biotechnology industry, longitudinal analysis

22.

Network Characteristics and Patenting in Biotechnology, 1990-2006

Journal of Management, Forthcoming
Posted: 21 Apr 2011
Irem Demirkan and Sebahattin Demirkan
affiliation not provided to SSRN and George Mason University - Department of Accounting

Abstract:

Loading...

collaboration networks, network characteristics, innovation, biotechnology industry, endogeneity

Other Papers (1)

Total Downloads: 0
1.

Network Characteristics and Patenting in Biotechnology, 1990-2006

Journal of Management, DOI: 10.1177/0149206311408319
Posted: 09 Sep 2012
Irem Demirkan and Sebahattin Demirkan
Sawyer School of Business and George Mason University - Department of Accounting

Abstract:

Loading...

collaboration networks, network characteristics, innovation, biotechnology industry, endogeneity