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

10,220

SSRN CITATIONS

20

CROSSREF CITATIONS

78

Scholarly Papers (21)

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 1,768 (9,732)
Citation 1

Abstract:

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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 1,657 (11,029)
Citation 32

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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
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 1,025 (22,963)
Citation 1

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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 976 (24,709)
Citation 15

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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 626 (45,579)
Citation 14

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

6.

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 536 (55,600)
Citation 2

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Earnings management, Convertible bond arbitrage, Convertible bond hedge funds

7.

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 533 (56,012)
Citation 4

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Voluntary Disclosure, Credit Crisis, Credit Default Swap

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 445 (69,401)
Citation 2

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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 426 (73,818)
Citation 2

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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 382 (83,879)
Citation 6

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Geographic location, Disclosure, Earnings quality

11.

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 Southern Methodist University
Downloads 332 (98,391)
Citation 3

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

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 328 (99,092)
Citation 3

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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 287 (114,671)
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

14.

Accounting for Leases and Corporate Investment

Number of pages: 52 Posted: 27 Jul 2018 Last Revised: 31 Dec 2019
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 261 (127,458)

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Lease, Investment, Cost of debt, Disclosure

15.

Employment Protection Legislation and Corporate Performance

Number of pages: 53 Posted: 29 Dec 2016 Last Revised: 02 Jan 2020
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 256 (130,018)

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Employment protection, Capital expenditures, Operating performance, Earnings management, Consumer spending

16.

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 133 (233,540)

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

17.

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 98 (290,748)

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

18.

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 92 (302,713)

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Economic growth, Corporate tax, Effective tax rate

19.

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, Hong Kong Polytechnic University and University of Illinois at Urbana-Champaign
Downloads 59 (388,514)

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voluntary disclosure, management forecasts, investment efficiency

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