Urooj Khan

University of Texas at Austin - Red McCombs School of Business

SCHOLARLY PAPERS

19

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14,085

SSRN CITATIONS
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Top 11,586

in Total Papers Citations

63

CROSSREF CITATIONS

41

Scholarly Papers (19)

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Number of pages: 51 Posted: 15 Jan 2009 Last Revised: 06 Dec 2018
Urooj Khan
University of Texas at Austin - Red McCombs School of Business
Downloads 4,825 (2,593)
Citation 8

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Fair Value Accounting, Systemic Risk, Banking, Financial Crisis

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Columbia Business School Research Paper
Number of pages: 56 Posted: 19 Aug 2011
Urooj Khan
University of Texas at Austin - Red McCombs School of Business
Downloads 1,383 (19,649)
Citation 21

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fair value accounting, mark-to-market, systemic risk, contagion, financial crises, banking

2.

Tax Avoidance and Future Profitability

Columbia Business School Research Paper No. 13-10
Number of pages: 54 Posted: 03 Mar 2013
Sharon P. Katz, Urooj Khan and Andrew Schmidt
INSEAD, University of Texas at Austin - Red McCombs School of Business and North Carolina State University
Downloads 1,156 (26,113)
Citation 3

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Tax Avoidance, Profitability, DuPont Analysis

3.
Downloads 1,000 ( 32,160)
Citation 13

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
University of Texas at Austin - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 697 (51,998)
Citation 3

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FASB, Standard Setting, Mandatory Disclosure, Event Study, Shareholder Value

Do the FASB's Standards Add Shareholder Value?

The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 17-82
Number of pages: 97 Posted: 07 Aug 2017
University of Texas at Austin - Red McCombs School of Business, University of Houston - Bauer College of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Duke University - Fuqua School of Business
Downloads 303 (140,418)
Citation 7

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FASB, standard setting, cost-benefit tradeoff, shareholder value, estimation risk, rules- versus principles-based standards, GAAP

4.

Usefulness of Fair Values for Predicting Banks’ Future Earnings: Evidence from Other Comprehensive Income and Its Components

Review of Accounting Studies, Vol. 21, No. 1, pp. 280-315, 2016
Number of pages: 44 Posted: 24 Oct 2012 Last Revised: 19 Feb 2016
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Texas at Austin - Red McCombs School of Business
Downloads 747 (48,057)
Citation 11

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Earnings, Other Comprehensive Income, Fair value, Predictability

5.

The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth

Columbia Business School Research Paper No. 16-6, Harvard Business School Accounting & Management Unit Working Paper No. 18-006
Number of pages: 48 Posted: 08 Jan 2016 Last Revised: 15 Feb 2019
Urooj Khan, Suresh Nallareddy and Ethan Rouen
University of Texas at Austin - Red McCombs School of Business, Duke University - Fuqua School of Business and Harvard Business School
Downloads 668 (55,678)
Citation 1

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Taxes, economic growth, GDP, corporate profits, American Jobs Creation Act of 2004

6.

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161

The Accounting Review, (doi.org/10.2308/TAR-2018-0418) Forthcoming, Columbia Business School Research Paper No. 17-94, 29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 15 Sep 2017 Last Revised: 13 Apr 2021
University of Georgia - J.M. Tull School of Accounting, University of Texas at Austin - Red McCombs School of Business and Florida State University - College of Business
Downloads 604 (63,295)
Citation 3

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Derivatives; Mandatory Disclosure; Market Inefficiency; Effectiveness of Regulation

7.

Bias and Efficiency: A Comparison of Analyst Forecasts and Management Forecasts

Number of pages: 33 Posted: 20 Nov 2012 Last Revised: 24 Feb 2013
Urooj Khan, Oded Rozenbaum and Gil Sadka
University of Texas at Austin - Red McCombs School of Business, George Washington University - School of Business and University of Texas at Dallas
Downloads 567 (68,584)

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management forecasts, analyst forecasts, forecast bias, market efficiency

8.

Earnings Quality on the Street

Number of pages: 66 Posted: 28 Mar 2019
University of Texas at Austin - Red McCombs School of Business, Columbia University - Columbia Business School, Accounting, Business Law & Taxation and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 541 (72,731)

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Earnings Quality, Dechow-Dichev, F-Score, Jones Model, M-Score, Wall Street, Restatements, Aaers, Lawsuits, Sales Quality, Margin Quality, Cash Flow Quality, Stock Returns

9.

Tax Avoidance and Dupont Measures of Future Performance

Columbia Business School Research Paper No. 15-29
Number of pages: 41 Posted: 22 Mar 2015
Sharon P. Katz, Urooj Khan and Andrew Schmidt
INSEAD, University of Texas at Austin - Red McCombs School of Business and North Carolina State University
Downloads 531 (74,451)
Citation 1

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Tax Avoidance, Financial Statement Analysis, DuPont Analysis

10.

The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence From Lender and Manager Co-migration

The Accounting Review, Forthcoming
Number of pages: 79 Posted: 08 Dec 2015 Last Revised: 05 Oct 2018
University of Texas at Austin - Red McCombs School of Business, Hong Kong University of Science and Technology, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 387 (108,237)
Citation 8

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Bank lending, lender-manager relationship, debt contracting, information environment, accounting irregularity

11.

The SEC's Enforcement Record against Auditors

Number of pages: 61 Posted: 08 Apr 2017 Last Revised: 22 Apr 2017
Simi Kedia, Urooj Khan and Shivaram Rajgopal
Rutgers Business School, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 319 (133,640)
Citation 2

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SEC, Enforcement, Audit, Big N, Fraud, AAER

12.

Fair Value versus Amortized Cost Measurement and the Timeliness of Other-than-Temporary Impairments: Evidence from the Insurance Industry

Columbia Business School Research Paper No. 17-109
Number of pages: 52 Posted: 27 Nov 2017 Last Revised: 22 Feb 2019
University of Texas at Austin - Red McCombs School of Business, New York University (NYU) - Leonard N. Stern School of Business and Illinois State University
Downloads 308 (138,713)
Citation 5

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Fair value accounting, amortized cost accounting, other-than-temporary impairment, financial crisis, insurance industry, residential mortgage-backed securities

13.

Bank Lending Standards and Borrower Accounting Conservatism

Columbia Business School Research Paper No. 17-95
Number of pages: 59 Posted: 19 Sep 2017 Last Revised: 13 Mar 2018
Urooj Khan and Alvis K. Lo
University of Texas at Austin - Red McCombs School of Business and Boston College
Downloads 276 (155,247)
Citation 2

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Bank Lending Standards, Conservatism, Debt Contracting, Bank Monitoring, Financial Crises

14.

Market Reactions to Policy Deliberations on Fair Value Accounting and Impairment Rules During the Financial Crisis of 2008-2009

Columbia Business School Research Paper No. 13-73
Number of pages: 40 Posted: 19 Sep 2013
Robert M. Bowen and Urooj Khan
Chapman University - The George L. Argyros School of Business & Economics and University of Texas at Austin - Red McCombs School of Business
Downloads 274 (156,381)
Citation 6

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Fair Value Accounting, Impairment Rules, Banks, Financial Crisis, Stock Market Reactions

15.

Strategic Alliances and Lending Relationships

Number of pages: 61 Posted: 08 Jun 2021
University of Texas at Austin - Red McCombs School of Business, Washington University in St. Louis - John M. Olin Business School, Peking University and University of Hong Kong - HKU Business School
Downloads 250 (171,398)

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Strategic Alliances, Debt Contracting, Lending Relationships, Accounting Quality

16.

Real Activity Forecasts Using Loan Portfolio Information

Journal of Accounting Research, Vol. 54, No. 3, 2016, Columbia Business School Research Paper No. 16-13
Number of pages: 58 Posted: 27 Jan 2016 Last Revised: 01 Dec 2020
Urooj Khan and N. Bugra Ozel
University of Texas at Austin - Red McCombs School of Business and University of Texas at Dallas
Downloads 131 (300,066)
Citation 3

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Banking, coincident index, economic growth, forecasting, loans

17.

Sharing the Pain between Workers and Management: Evidence from the COVID-19 Pandemic and 9/11 Attacks

Number of pages: 61 Posted: 10 Mar 2022
Hanken School of Economics, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School, Accounting, Business Law & Taxation
Downloads 118 (323,883)

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ESG, sharing the pain, pay cuts, layoffs, CEO wealth, corporate social responsibility, stakeholder capitalism, BRT signatories, COVID, 9/11

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Contemporary Accounting Research, Forthcoming
Posted: 26 Dec 2018 Last Revised: 09 Jan 2019
Urooj Khan
University of Texas at Austin - Red McCombs School of Business

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Fair Value Accounting, Systemic Risk, Available-for-Sale Securities, Prudential AOCI Filter, Banking, Basel III

Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?

Contemporary Accounting Research, Forthcoming
Posted: 31 May 2019
Urooj Khan
University of Texas at Austin - Red McCombs School of Business

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fair value accounting, systemic risk, available-for-sale securities, prudential AOCI filter, banking, Basel III

The Expected Rate of Credit Losses on Banks' Loan Portfolios

Posted: 09 Jan 2013
Trevor S. Harris, Urooj Khan and Doron Nissim
Columbia University - Columbia Business School, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School

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Credit Losses, Bank Performance, Standard Setting

The Expected Rate of Credit Losses on Banks' Loan Portfolios

Columbia Business School Research Paper No. 15-21
Posted: 12 Feb 2015 Last Revised: 18 Dec 2017
Trevor S. Harris, Urooj Khan and Doron Nissim
Columbia University - Columbia Business School, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School

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Banks, credit losses, loans, loan loss provisions, standard setting, bank failure, earnings surprise

The Expected Rate of Credit Losses on Banks' Loan Portfolios

The Accounting Review, Forthcoming, Columbia Business School Research Paper No. 18-6
Posted: 20 Dec 2017
Trevor S. Harris, Urooj Khan and Doron Nissim
Columbia University - Columbia Business School, University of Texas at Austin - Red McCombs School of Business and Columbia University - Columbia Business School

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Banks; Credit Loss; Loans; Loan Loss Provisions; Bank Failure; Analyst Forecast; Standard Setting