Oktay Urcan

University of Illinois at Urbana-Champaign

Professor

515 E. Gregory Drive

4066 BIF MC-520

Champaign, IL 61820

United States

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

SCHOLARLY PAPERS

22

DOWNLOADS

13,494

SSRN CITATIONS

135

CROSSREF CITATIONS

82

Scholarly Papers (22)

1.

Corporate Tax Avoidance and Debt Costs

Number of pages: 53 Posted: 06 Mar 2013 Last Revised: 19 Jul 2019
University of California-IrvineUniversity of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 1,943 (15,315)
Citation 35

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

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 1,846 (16,307)
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

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 1,254 (29,779)
Citation 13

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

4.
Downloads 1,092 (36,298)
Citation 6

Accounting for Leases and Corporate Investment

Number of pages: 51 Posted: 27 Jul 2018 Last Revised: 11 Aug 2022
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 865 (49,658)
Citation 3

Abstract:

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Lease; Investment; Disclosure; Real effects

Accounting for Leases and Corporate Investment

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 15 Aug 2022
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 227 (238,290)
Citation 3

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Lease, Investment, Disclosure, Real effects

5.

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
George Mason University - Department of Accounting, JSOM, University of Texas at Dallas and University of Illinois at Urbana-Champaign
Downloads 1,054 (38,251)
Citation 3

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

Do companies redact material information from confidential SEC filings? Evidence from the FAST Act

Number of pages: 51 Posted: 02 Aug 2018 Last Revised: 07 Oct 2022
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 745 (60,844)
Citation 2

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Redacted disclosure, Confidential treatment, Materiality, Intra-period timeliness, Insider trading

Do Companies Redact Material Information From Confidential SEC Filings? Evidence From the FAST Act

The Accounting Review, Forthcoming, SMU Cox School of Business Research Paper No. 22-22
Number of pages: 51 Posted: 17 Oct 2022
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 242 (223,880)

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Redacted disclosure, Confidential treatment, Materiality, Intra-period timeliness, Insider trading

7.

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
Bocconi University, University of Illinois at Urbana-Champaign and London Business School
Downloads 764 (59,624)
Citation 36

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

8.

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 589 (83,056)
Citation 2

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Earnings management, Convertible bond arbitrage, Convertible bond hedge funds

9.

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 571 (86,424)
Citation 10

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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 558 (87,914)
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

11.

Macroeconomic Effects of Corporate Tax Policy

Number of pages: 55 Posted: 27 Jun 2016 Last Revised: 29 Mar 2019
University of California-IrvineUniversity of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 532 (94,411)
Citation 1

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Economic growth, Corporate tax, Effective tax rate

12.

Geographical Location and Corporate Disclosures

Number of pages: 53 Posted: 15 Sep 2006
Oktay Urcan
University of Illinois at Urbana-Champaign
Downloads 439 (118,969)
Citation 6

Abstract:

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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 364 (146,050)
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.

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 324 (166,937)

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

Determinants and Trading Performance of Equity Deferrals by Corporate Outside Directors

Number of pages: 45 Posted: 14 Oct 2011 Last Revised: 21 Aug 2015
Bocconi University, University of Pennsylvania - Accounting Department and University of Illinois at Urbana-Champaign
Downloads 311 (173,151)
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
Bocconi University, 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

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-IrvineUniversity of California-Irvine, University of Illinois at Urbana-Champaign and London Business School
Downloads 221 (245,317)
Citation 12

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

Executive Deferral Plans and Insider Trading

Number of pages: 35 Posted: 12 May 2018
Francesca Franco and Oktay Urcan
Bocconi University and University of Illinois at Urbana-Champaign
Downloads 185 (288,013)

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

Executive Deferral Plans and Insider Trading

Contemporary Accounting Research, Forthcoming
Posted: 27 Jan 2022 Last Revised: 16 Feb 2022
Francesca Franco and Oktay Urcan
Bocconi University and University of Illinois at Urbana-Champaign

Abstract:

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deferred compensation, Rule 10b5-1 plans, insider trading, strategic disclosures

18.

Properties of Accounting Performance Measures Used in Compensation Contracts

SMU Cox School of Business Research Paper No. 23-07
Number of pages: 48 Posted: 26 May 2023 Last Revised: 30 Aug 2023
Oktay Urcan and Hayoung Yoon
University of Illinois at Urbana-Champaign and Southern Methodist University (SMU) - Accounting Department
Downloads 175 (302,835)

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Executive compensation, Accounting performance measure, Bonus contracts, Efficient contracting, Managerial power

19.

Macroeconomic Effects of Corporate Tax Policy

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 27 Mar 2019
University of California-IrvineUniversity of California-Irvine, London Business School and University of Illinois at Urbana-Champaign
Downloads 148 (348,898)
Citation 7

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Economic growth, Corporate tax, Effective tax rate

20.

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, School of Business, Southern University of Science and Technology, China and University of Illinois at Urbana-Champaign
Downloads 137 (370,951)
Citation 1

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voluntary disclosure, management forecasts, investment efficiency

21.

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

The Accounting Review, Forthcoming
Posted: 27 Oct 2015
Bocconi University, 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

Abstract:

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Aggregate Earnings, Inflation, Investments, Macroeconomic Forecasts