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

15

DOWNLOADS

7,569

CITATIONS

20

Scholarly Papers (15)

1.
Downloads 1,647 ( 7,845)
Citation 5

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 1,647 (7,685)
Citation 5

Abstract:

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

Abstract:

Cash holdings, Accounting conservatism, Agency costs

2.

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
Morgan State University, University of Texas at Dallas - School of Management and University of Illinois at Urbana-Champaign
Downloads 969 (17,188)
Citation 1

Abstract:

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

3.

Corporate Tax Avoidance and Public Debt Costs

Number of pages: 59 Posted: 06 Mar 2013 Last Revised: 11 Aug 2013
University of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 803 (12,626)

Abstract:

Corporate Tax Avoidance, Cost of Public Debt, Bond Ownership, Governance

4.

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 481 (45,064)

Abstract:

Earnings management, Convertible bond arbitrage, Convertible bond hedge funds

5.

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 470 (26,759)
Citation 1

Abstract:

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

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 Business School
Downloads 456 (44,956)
Citation 9

Abstract:

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 384 (61,963)
Citation 1

Abstract:

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

Abstract:

Payout; Accounting conservatism; Agency costs

8.

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 371 (45,978)

Abstract:

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

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 292 (85,108)
Citation 1

Abstract:

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

Abstract:

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

10.

Geographical Location and Corporate Disclosures

Number of pages: 53 Posted: 15 Sep 2006
Oktay Urcan
University of Illinois at Urbana-Champaign
Downloads 286 (76,924)
Citation 2

Abstract:

Geographic location, Disclosure, Earnings quality

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 266 (94,373)

Abstract:

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

Abstract:

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

12.

Employment Protection Legislation, Investment, and Firm Performance

Number of pages: 50 Posted: 29 Dec 2016 Last Revised: 08 Jun 2017
Henock Louis and Oktay Urcan
Pennsylvania State University - Smeal College of Business and University of Illinois at Urbana-Champaign
Downloads 126 (188,169)

Abstract:

Employment protection, Capital Expenditures, Operating performance, Abnormal stock returns

13.

Macroeconomic Effects of Aggregate Corporate Tax Avoidance: A Cross-Country Analysis

Number of pages: 49 Posted: 27 Jun 2016 Last Revised: 06 May 2017
University of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 0 (269,454)

Abstract:

Economic growth, Aggregate, Tax avoidance

14.

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

Abstract:

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

Abstract:

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

Abstract:

Aggregate Earnings, Inflation, Investments, Macroeconomic Forecasts