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
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Top 20,523

in Total Papers Downloads

2,300

CITATIONS
Rank 21,004

SSRN RANKINGS

Top 21,004

in Total Papers Citations

31

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 726 (33,711)
Citation 2

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 (77,343)
Citation 1

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 (77,838)
Citation 2

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 325 (91,705)
Citation 1

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

5.

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

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 24 Mar 2017 Last Revised: 30 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
Downloads 277 (109,094)
Citation 1

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

6.

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 (137,834)
Citation 1

Abstract:

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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