Julia D'Souza

Cornell University - Department of Accounting

Assistant Professor

Ithaca, NY 14853

United States

SCHOLARLY PAPERS

9

DOWNLOADS

3,218

SSRN CITATIONS

4

CROSSREF CITATIONS

11

Scholarly Papers (9)

1.

Earnings Management: The Effect of Accounting Flexibility on R&D Investment Choices

Johnson School Research Paper Series No. 33-06
Number of pages: 41 Posted: 27 Jan 2006
Sean Wang and Julia D'Souza
Southern Methodist University and Cornell University - Department of Accounting
Downloads 1,973 (7,467)
Citation 9

Abstract:

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Accruals, Earnings Management, Real Operations, R&D, Research and Development, Intangibles, Benchmarks, Financial Reporting, Substitution

2.

Cash Balance Pension Plan Conversions: An Analysis of Motivations and Pension Costs

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 39 Posted: 16 May 2004 Last Revised: 19 Dec 2012
Julia D'Souza, John Jacob and Barbara A. Lougee
Cornell University - Department of Accounting, University of Colorado at Boulder - Department of Accounting and University of San Diego School of Business
Downloads 747 (32,938)
Citation 7

Abstract:

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cash balance plans, pension plans, pension conversions, postretirement benefits, implicit contracts, SFAS 87

Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation

Number of pages: 35 Posted: 12 Sep 2000
Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Department of Accounting
Downloads 498 (55,463)
Citation 2

Abstract:

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Voluntary Disclosure in a Multi-Audience Setting: An Empirical Investigation

Accounting Review, October 2004
Posted: 25 Aug 2004
Cornell University - Samuel Curtis Johnson Graduate School of Management, Indiana University - Kelley School of Business - Department of Accounting and Cornell University - Department of Accounting

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Voluntary disclosure, disclosure incentives, electric utilities, deregulation

4.

The Interdependence between Institutional Ownership and Information Dissemination by Data Aggregators

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, Accounting Review, Forthcoming
Posted: 12 Sep 2007 Last Revised: 07 Jul 2009
Julia D'Souza, K. Ramesh and Min Shen
Cornell University - Department of Accounting, Rice University and City University of New York - Stan Ross Department of Accountancy

Abstract:

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institutional investors, data aggregators, information dissemination, capital markets

5.

Why Firms Issue Targeted Stock

Journal of Financial Economics, Vol. 56, No. 3, June 1, 2000
Posted: 18 Mar 2001
Julia D'Souza and John Jacob
Cornell University - Department of Accounting and University of Colorado at Boulder - Department of Accounting

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6.

The Use of Accounting Flexibility to Reduce Labor Renegotiation Costs and Manage Earnings

Journal of Accounting & Economics, Vol. 30, No. 2, October 2000
Posted: 11 Jan 2001
Julia D'Souza, John Jacob and K. Ramesh
Cornell University - Department of Accounting, University of Colorado at Boulder - Department of Accounting and Rice University

Abstract:

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Accounting flexibility, Labor negotiations, Earnings management, Post-retirement benefits

7.

The Effect of Wholesale Market Deregulation on Shareholder Wealth in the Electric Power Industry

As published in Journal of Law and Economics, Vol. 44, No. 1, Pt. 1, April 2001
Posted: 21 Dec 2000
David Besanko, Julia D'Souza and Ramu Thiagarajan
Northwestern University - Kellogg School of Management, Cornell University - Department of Accounting and Pequot Capital Management

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8.

Rate-Regulated Enterprises and Mandated Accounting Changes: The Case of Electric Utilities and Postretirements Benefits Other than Pensions (SFAS 106)

The Accounting Review, Vol 53, No 3, July 1998
Posted: 20 Apr 1998
Julia D'Souza
Cornell University - Department of Accounting

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9.

The Quality and Information Content of Segment Reporting

Posted: 27 Feb 1998
Dan Givoly, Carla Hayn and Julia D'Souza
Pennsylvania State University, Smeal College of Business, University of California at Los Angeles - Anderson School of Management and Cornell University - Department of Accounting

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