Sebahattin Demirkan

University of Maryland

College Park

College Park, MD 20742

United States

SCHOLARLY PAPERS

17

DOWNLOADS
Rank 9,647

SSRN RANKINGS

Top 9,647

in Total Papers Downloads

5,216

SSRN CITATIONS

3

CROSSREF CITATIONS

6

Scholarly Papers (17)

1.

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
University of Maryland, JSOM, University of Texas at Dallas and University of Illinois at Urbana-Champaign
Downloads 1,025 (22,899)
Citation 1

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

2.

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, University of Maryland and Northeastern University - Accounting Group
Downloads 948 (25,633)

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Forecasts, Terminal Value, Market Value

3.

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
University of Maryland and Northeastern University - Finance and Insurance Area
Downloads 542 (54,631)

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

4.

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 University of Maryland
Downloads 526 (56,774)
Citation 1

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Financial Health, Aggregate Bankruptcy, Personal Bankruptcy, Simultaneous Relationships

5.

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 University of Maryland
Downloads 492 (61,756)

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Tax avoidance, Overconfidence, CEO, CFO, Executive interaction

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, University of Maryland and Northeastern University - Accounting Group
Downloads 386 (82,598)

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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
University of Maryland and Northeastern University - Finance and Insurance Area
Downloads 276 (119,871)

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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
University of Maryland and University of Cincinnati - Lindner College of Business
Downloads 242 (137,229)

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Strategic alliance; Audit fee; Incomplete contract; Audit complexity

9.

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 University of Maryland
Downloads 221 (149,871)
Citation 2

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Information Environment, Strategic Alliances, ERC

10.

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
University of Maryland and Suffolk University - Department of Accounting
Downloads 170 (190,323)

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

11.

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
University of Maryland and affiliation not provided to SSRN
Downloads 148 (213,909)

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

12.

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 University of Maryland
Downloads 80 (329,120)

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

13.

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
University of Maryland and Suffolk University - Department of Accounting
Downloads 80 (329,120)

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

14.

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
University of Maryland
Downloads 80 (329,120)

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Opinion Divergence, Arbitrage risk, Book-to-market

15.

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, University of Maryland and Northeastern University - Accounting Group

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Enterprise Value, Actual Cash Flow, Cash Flow, Valuation

16.

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 University of Maryland

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

17.

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 University of Maryland

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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 University of Maryland

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