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/

  • University of Illinois at Urbana-Champaign

    • Email
    • Tel: 217-265-0383
    • Fax: 217-244-0902
SCHOLARLY PAPERS

21

DOWNLOADS

11,027

SSRN CITATIONS

49

CROSSREF CITATIONS

79

Scholarly Papers (21)

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1.

Value of Cash Holdings and Accounting Conservatism

Downloads 1,792 ( 11,731)

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 1,792 (11,521)
Citation 3

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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
Terry J. Shevlin, Terry J. Shevlin, Oktay Urcan and Florin P. Vasvari
University of California-IrvineUniversity of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 1,745 (12,227)
Citation 35

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

3.

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 1,065 (25,973)
Citation 16

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

4.

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
Sebahattin Demirkan, Suresh Radhakrishnan and Oktay Urcan
Manhattan College - O'Malley School of Business, JSOM, University of Texas at Dallas and University of Illinois at Urbana-Champaign
Downloads 1,031 (27,161)
Citation 1

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

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
Francesca Franco, Oktay Urcan and Florin P. Vasvari
London Business School, University of Illinois at Urbana-Champaign and London Business School
Downloads 680 (48,277)
Citation 17

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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 551 (63,204)
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
Lakshmanan Shivakumar, Oktay Urcan, Florin P. Vasvari and Li Zhang
London Business School, University of Illinois at Urbana-Champaign, London Business School and Rutgers, The State University of New Jersey - Accounting
Downloads 540 (64,767)
Citation 10

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Voluntary Disclosure, Credit Crisis, Credit Default Swap

8.

Do companies redact material information from confidential SEC filings?

Number of pages: 59 Posted: 02 Aug 2018 Last Revised: 24 Aug 2020
Anne Thompson, Oktay Urcan and Hayoung Yoon
University of Illinois at Urbana-Champaign, University of Illinois at Urbana-Champaign and Southern Methodist University (SMU) - Accounting Department
Downloads 491 (72,903)
Citation 2

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

9.

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

Downloads 477 ( 75,553)
Citation 4

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 477 (74,817)
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

10.

Macroeconomic Effects of Corporate Tax Policy

Number of pages: 55 Posted: 27 Jun 2016 Last Revised: 29 Mar 2019
Terry J. Shevlin, Terry J. Shevlin, Lakshmanan Shivakumar and Oktay Urcan
University of California-IrvineUniversity of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 458 (79,378)
Citation 1

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Economic growth, Corporate tax, Effective tax rate

11.

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 423 (87,133)
Citation 1

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Lease, Investment, Cost of debt, Disclosure

12.

Geographical Location and Corporate Disclosures

Number of pages: 53 Posted: 15 Sep 2006
Oktay Urcan
University of Illinois at Urbana-Champaign
Downloads 397 (93,753)
Citation 7

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Geographic location, Disclosure, Earnings quality

13.

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Downloads 333 (114,336)

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 333 (113,629)
Citation 5

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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

14.

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Downloads 293 (131,181)
Citation 3

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Number of pages: 45 Posted: 14 Oct 2011 Last Revised: 21 Aug 2015
Francesca Franco, Christopher D. Ittner and Oktay Urcan
London Business School, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign
Downloads 293 (130,499)
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
Francesca Franco, Christopher D. Ittner and Oktay Urcan
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

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 278 (138,487)

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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
Terry J. Shevlin, Terry J. Shevlin, Oktay Urcan and Florin P. Vasvari
University of California-IrvineUniversity of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 163 (227,732)
Citation 5

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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 120 (289,881)

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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
Terry J. Shevlin, Terry J. Shevlin, Lakshmanan Shivakumar and Oktay Urcan
University of California-IrvineUniversity of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 104 (320,240)
Citation 7

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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 86 (361,333)
Citation 1

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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
Francesca Franco, Oktay Urcan and Florin P. Vasvari
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

21.

Why Does Aggregate Earnings Growth Reflect Information about Future Inflation?

Downloads 0 (808,910)

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