Urooj Khan

Columbia Business School - Accounting, Business Law & Taxation

3022 Broadway

New York, NY 10027

United States

SCHOLARLY PAPERS

17

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11,370

CITATIONS
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Top 20,076

in Total Papers Citations

15

Scholarly Papers (17)

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
Columbia Business School - Accounting, Business Law & Taxation
Downloads 4,736 (1,563)
Citation 12

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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
Columbia Business School - Accounting, Business Law & Taxation
Downloads 1,243 (14,841)
Citation 12

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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, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 805 (28,742)

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Tax Avoidance, Profitability, DuPont Analysis

3.

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 Columbia Business School - Accounting, Business Law & Taxation
Downloads 664 (37,393)

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Earnings, Other Comprehensive Income, Fair value, Predictability

Do the FASB's Standards Add Shareholder Value?

Number of pages: 71 Posted: 08 Apr 2017
Columbia Business School - Accounting, Business Law & Taxation, University of Oklahoma - Michael F. Price College of Business, Columbia Business School and Duke University - Fuqua School of Business
Downloads 451 (60,824)

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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
Columbia Business School - Accounting, Business Law & Taxation, University of Oklahoma - Michael F. Price College of Business, Columbia Business School and Duke University - Fuqua School of Business
Downloads 173 (169,343)

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

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
Columbia Business School - Accounting, Business Law & Taxation, Duke University - Fuqua School of Business and Harvard Business School
Downloads 548 (48,102)

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

6.

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
Columbia Business School - Accounting, Business Law & Taxation, George Washington University - School of Business and University of Texas at Dallas
Downloads 508 (52,923)

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management forecasts, analyst forecasts, forecast bias, market efficiency

7.

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, Columbia Business School - Accounting, Business Law & Taxation and North Carolina State University
Downloads 459 (60,133)

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Tax Avoidance, Financial Statement Analysis, DuPont Analysis

8.

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from Statement of Financial Accounting Standard Number 161

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: 30 Jul 2018
University of Georgia - J.M. Tull School of Accounting, Columbia Business School - Accounting, Business Law & Taxation and Florida State University - College of Business
Downloads 304 (97,060)

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Derivatives; Mandatory Disclosure; Market inefficiency; Effectiveness of Regulation

9.

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
Columbia Business School - Accounting, Business Law & Taxation, Columbia University - Columbia Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 256 (116,492)

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

10.

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
Univeristy of San Diego - School of Business and Columbia Business School - Accounting, Business Law & Taxation
Downloads 243 (122,874)
Citation 2

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

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, Columbia Business School - Accounting, Business Law & Taxation and Columbia Business School
Downloads 242 (123,371)

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

12.

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
Columbia Business School - Accounting, Business Law & Taxation and Boston College
Downloads 239 (124,946)

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

13.

Earnings Quality on the Street

Number of pages: 66 Posted: 28 Mar 2019
Columbia Business School - Accounting, Business Law & Taxation, Columbia University - Accounting, Business Law & Taxation, Students and Columbia Business School
Downloads 220 (135,601)

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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

14.

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
Columbia Business School - Accounting, Business Law & Taxation, New York University (NYU) - Leonard N. Stern School of Business and Illinois State University
Downloads 187 (158,626)

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

15.

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: 04 Apr 2017
Urooj Khan and N. Bugra Ozel
Columbia Business School - Accounting, Business Law & Taxation and University of Texas at Dallas
Downloads 92 (273,748)
Citation 1

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Banking, coincident index, economic growth, forecasting, loans

16.

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
Columbia Business School - Accounting, Business Law & Taxation

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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, Columbia Business School - Accounting, Business Law & Taxation 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, Columbia Business School - Accounting, Business Law & Taxation 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, Columbia Business School - Accounting, Business Law & Taxation and Columbia University - Columbia Business School

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