David B. Smith

University of Nebraska at Lincoln - School of Accountancy

307 College of Business Administration

Lincoln, NE 68588-0488

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 22,930

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Top 22,930

in Total Papers Downloads

2,017

SSRN RANKINGS

Top 18,568

in Total Papers Citations

17

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Scholarly Papers (7)

1.

SEC Comment Letters and Financial Statement Restatements

Number of pages: 59 Posted: 26 Mar 2010 Last Revised: 07 Aug 2010
Janice Lawrence, Gao Lei and David B. Smith
affiliation not provided to SSRN, affiliation not provided to SSRN and University of Nebraska at Lincoln - School of Accountancy
Downloads 722 (33,606)

Abstract:

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2.

The Effects of Backdating on Earnings Response Coefficients

Number of pages: 37 Posted: 19 Feb 2008
Xiaoyan Cheng, Aaron D. Crabtree and David B. Smith
University of Nebraska at Lincoln, University of Nebraska at Lincoln and University of Nebraska at Lincoln - School of Accountancy
Downloads 377 (76,558)

Abstract:

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backdating, ERC, information risk cost

3.

Financial Statement Comparability and Valuation of Seasoned Equity Offerings

Number of pages: 44 Posted: 30 Dec 2013 Last Revised: 28 Feb 2014
Philip B. Shane, David B. Smith and Suning Zhang
College of William & Mary, University of Nebraska at Lincoln - School of Accountancy and Iowa State University - Debbie and Jerry Ivy College of Business
Downloads 375 (77,050)

Abstract:

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Seasoned equity offerings, Comparability, Valuation, Underpricing, Long-run performance, Accounting, Capital markets

4.

The Effect of SFAS No. 131 on the Cross-Segment Variability of Profits Reported by Multiple Segment Firms

Review of Accounting Studies, Vol. 11, No. 1, March 2006
Number of pages: 58 Posted: 23 Aug 2005
University of Kansas - Accounting and Information Systems Area, Korea University, University of Nebraska at Lincoln - School of Accountancy and University of Alabama - Culverhouse College of Commerce & Business Administration
Downloads 323 (91,409)

Abstract:

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Segment reporting, SFAS No. 131, transparency, proprietary costs

5.

CEO Power and SEC Prompted Restatements

Number of pages: 48 Posted: 20 Mar 2011
Xiaoyan Cheng, Lei Gao, Janice Lawrence and David B. Smith
University of Nebraska at Omaha - College of Business Administration, University of Nebraska at Lincoln, affiliation not provided to SSRN and University of Nebraska at Lincoln - School of Accountancy
Downloads 220 (136,425)

Abstract:

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6.

Does Other Comprehensive Income Volatility Influence Credit Risk and the Cost of Debt?

Contemporary Accounting Research, Forthcoming
Posted: 24 Mar 2017 Last Revised: 05 Jun 2019
University of New Hampshire - Peter T. Paul College of Business and Economics, Indiana University - Kelley School of Business - Department of Finance, University of Nebraska at Lincoln - School of Accountancy and University of Nebraska at Lincoln

Abstract:

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Incremental OCI Volatility, Risk Relevance, Accumulated Other Comprehensive Income, Debt Contracting

7.

Comparability and Cost of Equity Capital

Accounting Horizons, Vol. 31 No. 2, 2017
Posted: 29 Sep 2016 Last Revised: 18 Aug 2017
Michael Imhof, Scott Seavey and David B. Smith
Wichita State University - Barton School of Accountancy, Florida Atlantic University - School of Accounting and University of Nebraska at Lincoln - School of Accountancy

Abstract:

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Financial Statement Comparability, Cost of Equity Capital, Information Risk, Information Asymmetry, Market Imperfection