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

9,887

SSRN CITATIONS

15

CROSSREF CITATIONS

71

Scholarly Papers (21)

Actions:
Email selected abstracts
1.

Value of Cash Holdings and Accounting Conservatism

Downloads 1,753 ( 9,358)

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 1,753 (9,173)
Citation 3

Abstract:

Loading...

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:

Loading...

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, Oktay Urcan and Florin P. Vasvari
University of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 1,616 (10,745)
Citation 26

Abstract:

Loading...

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
Sebahattin Demirkan, Suresh Radhakrishnan and Oktay Urcan
University of Maryland, JSOM, University of Texas at Dallas and University of Illinois at Urbana-Champaign
Downloads 1,021 (21,702)
Citation 1

Abstract:

Loading...

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 951 (24,101)
Citation 10

Abstract:

Loading...

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
Francesca Franco, Oktay Urcan and Florin P. Vasvari
London Business School, University of Illinois at Urbana-Champaign and London Business School
Downloads 607 (44,755)
Citation 7

Abstract:

Loading...

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
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 531 (53,161)

Abstract:

Loading...

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 529 (53,440)
Citation 2

Abstract:

Loading...

Earnings management, Convertible bond arbitrage, Convertible bond hedge funds

8.

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

Downloads 429 ( 69,208)
Citation 3

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 429 (68,543)
Citation 3

Abstract:

Loading...

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:

Loading...

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
Terry J. Shevlin, Lakshmanan Shivakumar and Oktay Urcan
University of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 410 (73,179)
Citation 3

Abstract:

Loading...

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 371 (82,117)
Citation 4

Abstract:

Loading...

Geographic location, Disclosure, Earnings quality

11.

Do Analysts Sacrifice Forecast Accuracy for Informativeness?

Downloads 325 ( 95,399)

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 325 (94,788)
Citation 2

Abstract:

Loading...

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:

Loading...

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

12.

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Downloads 287 (109,283)
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 287 (108,675)
Citation 3

Abstract:

Loading...

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

Abstract:

Loading...

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

13.

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 255 (123,794)
Citation 1

Abstract:

Loading...

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

14.

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 239 (132,145)

Abstract:

Loading...

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

15.

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 214 (147,036)

Abstract:

Loading...

Lease, Investment, Cost of debt, Disclosure

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, Oktay Urcan and Florin P. Vasvari
University of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 112 (252,783)

Abstract:

Loading...

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 95 (282,804)

Abstract:

Loading...

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, Lakshmanan Shivakumar and Oktay Urcan
University of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 85 (303,361)

Abstract:

Loading...

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 57 (377,187)

Abstract:

Loading...

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

Abstract:

Loading...

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

21.

Why Does Aggregate Earnings Growth Reflect Information about Future Inflation?

Downloads 0 (687,838)

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:

Loading...

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:

Loading...

Aggregate Earnings, Inflation, Investments, Macroeconomic Forecasts