Oktay Urcan

University of Illinois at Urbana-Champaign

Associate Professor

515 E. Gregory Drive

4009 BIF MC-520

Champaign, IL 61820

United States

http://business.illinois.edu/profile/oktay-urcan/

SCHOLARLY PAPERS

21

DOWNLOADS

9,356

CITATIONS

67

Scholarly Papers (21)

1.
Downloads 1,738 ( 8,981)
Citation 12

Value of Cash Holdings and Accounting Conservatism

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 40 Posted: 11 Jun 2009 Last Revised: 25 Aug 2011
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign
Downloads 1,738 (8,806)
Citation 12

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Cash holdings, Accounting conservatism, Agency costs

Value of Cash Holdings and Accounting Conservatism

Contemporary Accounting Research, Forthcoming
Posted: 23 Aug 2011 Last Revised: 25 Aug 2015
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

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Cash holdings, Accounting conservatism, Agency costs

2.

Corporate Tax Avoidance and Debt Costs

Number of pages: 53 Posted: 06 Mar 2013 Last Revised: 19 Jul 2019
University of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 1,537 (10,963)
Citation 20

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Corporate Tax Avoidance, Public Debt Yields, Bank Loan Spreads, Path Analysis

3.

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
University of Maryland, JSOM, University of Texas at Dallas and University of Illinois at Urbana-Champaign
Downloads 1,020 (20,684)
Citation 3

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

4.

The Effect of IFRS on Cross-Border Acquisitions

Number of pages: 44 Posted: 21 Oct 2012 Last Revised: 04 Jun 2015
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 918 (24,160)
Citation 9

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IFRS, foreign direct investments, M&A, cross-border acquisitions

5.

Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures

Number of pages: 53 Posted: 18 Nov 2010 Last Revised: 09 Dec 2016
London Business School, University of Illinois at Urbana-Champaign and London Business School
Downloads 587 (44,595)
Citation 9

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Corporate Diversification, Segment Disclosure, Cost of Debt, Co-insurance

6.

The Debt Market Relevance of Management Earnings Forecasts: Evidence from Before and During the Credit Crisis

Review of Accounting Studies, Forthcoming
Number of pages: 31 Posted: 08 Apr 2011
London Business School, University of Illinois at Urbana-Champaign, London Business School and Rutgers, The State University of New Jersey - Accounting
Downloads 524 (51,507)
Citation 28

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Voluntary Disclosure, Credit Crisis, Credit Default Swap

7.

Earnings Management and Convertible Bond Arbitrage

Number of pages: 46 Posted: 18 Sep 2006
Oktay Urcan and Robert L. Kieschnick
University of Illinois at Urbana-Champaign and University of Texas at Dallas
Downloads 523 (51,628)
Citation 1

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Earnings management, Convertible bond arbitrage, Convertible bond hedge funds

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders

Number of pages: 45 Posted: 25 Nov 2013 Last Revised: 18 Dec 2013
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 418 (67,460)
Citation 4

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Payout; Accounting conservatism; Agency costs

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders

Contemporary Accounting Research, Forthcoming
Posted: 21 Dec 2013
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign

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Payout; Accounting conservatism; Agency costs

9.

Macroeconomic Effects of Corporate Tax Policy

Number of pages: 55 Posted: 27 Jun 2016 Last Revised: 29 Mar 2019
University of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 384 (75,338)
Citation 3

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Economic growth, Corporate tax, Effective tax rate

10.

Geographical Location and Corporate Disclosures

Number of pages: 53 Posted: 15 Sep 2006
Oktay Urcan
University of Illinois at Urbana-Champaign
Downloads 361 (80,945)
Citation 3

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Geographic location, Disclosure, Earnings quality

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Number of pages: 45 Posted: 29 May 2012 Last Revised: 17 Dec 2012
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign
Downloads 320 (92,190)
Citation 4

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Analyst forecast informativeness, Forecast accuracy, Earnings management, Earnings pre-announcements

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Management Science, Forthcoming
Posted: 16 Sep 2012
Henock Louis, Amy X. Sun and Oktay Urcan
Pennsylvania State University - Smeal College of Business, University of Houston and University of Illinois at Urbana-Champaign

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Analyst forecast informativeness, Forecast accuracy, Earnings management, Management forecasts

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Number of pages: 45 Posted: 14 Oct 2011 Last Revised: 21 Aug 2015
London Business School, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign
Downloads 284 (105,073)
Citation 3

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outside directors; deferred compensation; insider trading; SEC Rule 10b-5 plans

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Forthcoming, Management Science
Posted: 26 Aug 2015 Last Revised: 26 Oct 2015
London Business School, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign

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outside directors; deferred compensation; insider trading; SEC Rule 10b-5 plans

13.

Employment Protection Legislation, Investment, Earnings Management, and Corporate Performance

Number of pages: 59 Posted: 29 Dec 2016 Last Revised: 14 Oct 2018
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 220 (137,022)

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Employment protection, Capital Expenditures, Operating performance, Earnings management

14.

What Information Do Firms Hide in Confidential SEC Filings?

Number of pages: 53 Posted: 02 Aug 2018 Last Revised: 23 Aug 2018
Anne Thompson, Oktay Urcan and Hayoung Yoon
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and University of Illinois at Urbana-Champaign - Department of Accountancy
Downloads 171 (172,766)
Citation 1

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Redaction, Confidential treatment, Insider trading, Proprietary cost, Agency cost

15.

Real Effects of Accounting for Leases

Number of pages: 61 Posted: 27 Jul 2018 Last Revised: 31 Jul 2018
Ciao-Wei Chen, Maria M. Correia and Oktay Urcan
University of Illinois at Urbana-Champaign - Department of Accountancy, London School of Economics and Political Science and University of Illinois at Urbana-Champaign
Downloads 159 (183,907)

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Lease, Investment, Cost of debt, Disclosure

16.

Executive Deferral Plans and Insider Trading

Number of pages: 35 Posted: 12 May 2018
Francesca Franco and Oktay Urcan
London Business School and University of Illinois at Urbana-Champaign
Downloads 84 (292,611)

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Deferred Compensation, Rule 10b5-1 Plans, Insider Trading

17.

Macroeconomic Effects of Corporate Tax Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 27 Mar 2019
University of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 70 (325,210)

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Economic growth, Corporate tax, Effective tax rate

18.

Country-Level Institutions and Management Earnings Forecasts

Forthcoming, Journal of International Business Studies
Number of pages: 52 Posted: 19 Dec 2018
Wenjing Li, Jeff Ng, Albert Tsang and Oktay Urcan
Jinan University, School of Management, Chinese University of Hong Kong (CUHK) - School of Accountancy, York University - Schulich School of Business and University of Illinois at Urbana-Champaign
Downloads 35 (439,304)

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voluntary disclosure, management forecasts, investment efficiency

19.

Corporate Tax Avoidance and Debt Costs

Forthcoming Journal of the American Taxation Association
Number of pages: 53 Posted: 18 Jul 2019
University of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 3 (620,926)

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Corporate Tax Avoidance, Public Debt Yields, Bank Loan Spreads, Path Analysis

20.

Corporate Diversification and the Cost of Debt: The Role of Segment Disclosures

The Accounting Review, Forthcoming
Posted: 27 Oct 2015
London Business School, University of Illinois at Urbana-Champaign and London Business School

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Corporate Diversification, Segment Disclosure, Cost of Debt, Co-insurance

Why Does Aggregate Earnings Growth Reflect Information about Future Inflation?

Posted: 28 Dec 2012 Last Revised: 22 Jan 2017
Lakshmanan Shivakumar and Oktay Urcan
London Business School and University of Illinois at Urbana-Champaign

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Aggregate Earnings, Inflation, Investments, Macroeconomic Forecasts

Why Does Aggregate Earnings Growth Reflect Information About Future Inflation?

The Accounting Review, Forthcoming
Posted: 23 Jan 2017
Lakshmanan Shivakumar and Oktay Urcan
London Business School and University of Illinois at Urbana-Champaign

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Aggregate Earnings, Inflation, Investments, Macroeconomic Forecasts