Bradley E. Lail

Baylor University

Assistant Professor

One Bear Place #98002

Waco, TX 76798

United States

SCHOLARLY PAPERS

8

DOWNLOADS
Rank 32,349

SSRN RANKINGS

Top 32,349

in Total Papers Downloads

1,783

SSRN CITATIONS

5

CROSSREF CITATIONS

2

Scholarly Papers (8)

1.

The Influence of Strong Shareholders on Earnings Management

Number of pages: 43 Posted: 05 Dec 2012 Last Revised: 14 May 2014
Bradley E. Lail, Gregory W. Martin and Wayne B. Thomas
Baylor University, University of North Carolina (UNC) at Charlotte - Department of Accounting and University of Oklahoma
Downloads 456 (76,093)

Abstract:

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2.

Classification Shifting Using the 'Corporate/Other' Segment

Accounting Horizons, Forthcoming
Number of pages: 34 Posted: 28 Apr 2013
Bradley E. Lail, Wayne B. Thomas and Glyn J. Winterbotham
Baylor University, University of Oklahoma and Winthrop University
Downloads 369 (97,333)
Citation 5

Abstract:

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Segment reporting, corporate expenses, classification shifting, agency costs, proprietary costs

3.

A Re-Examination of the Costs (and Benefits) to Equity Investors from Including Accruals in Financial Reporting

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 45 Posted: 20 Sep 2008 Last Revised: 02 Jul 2009
Bradley E. Lail, Robert Lipe and Han Yi
Baylor University, Price College of Business and Korea University
Downloads 291 (126,209)

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Accruals, Cash Flows, Accrual Anomaly, Accounting Standard Setting

4.

Manipulation of Internal Performance Measures: Evidence from SFAS No. 131 Disclosures

Number of pages: 39 Posted: 12 Sep 2007
Bradley E. Lail
Baylor University
Downloads 259 (142,408)
Citation 1

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Internal performance measures, thresholds, segment disclosures

5.

How the Interplay between Financial and Non-Financial Measures Affects Management Forecasting Behavior

Number of pages: 47 Posted: 08 Nov 2012 Last Revised: 05 Feb 2018
Joseph F. Brazel and Bradley E. Lail
North Carolina State University - Poole College of Management - Department of Accounting and Baylor University
Downloads 228 (161,272)

Abstract:

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earnings guidance, forecast errors, management forecasts, non-financial measures

6.

The Gatekeepers: A Case on Allocations and Justifications

AAA 2015 Management Accounting Section (MAS) Meeting
Number of pages: 19 Posted: 19 Aug 2014 Last Revised: 27 Jan 2015
Baylor University, Baylor University, Baylor University and Baylor University
Downloads 179 (201,465)

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Allocations, decision justification, ethical dilemmas, group projects, segment reporting

Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows?

Journal of Business Finance & Accounting, Vol. 44, Issue 5-6, pp. 593-610, 2017
Number of pages: 18 Posted: 05 May 2017
Bradley E. Lail and Gregory W. Martin
Baylor University and University of North Carolina (UNC) at Charlotte - Department of Accounting
Downloads 1 (799,569)
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management entrenchment, shareholder rights, financial reporting quality, abnormal accruals

Are Entrenched Managers’ Accounting Choices More Predictive of Future Cash Flows?

Journal of Business Finance & Accounting (Forthcoming)
Posted: 02 Mar 2017
Gregory W. Martin and Bradley E. Lail
University of North Carolina (UNC) at Charlotte - Department of Accounting and Baylor University

Abstract:

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Manager Entrenchment, Abnormal Accruals, Shareholder Rights, Financial Reporting Quality

8.

How the Interplay between Financial and Nonfinancial Measures Affects Management Forecasting Behavior

Journal of Management Accounting Research, Fall 2019, Volume 31 (3): 41-63.
Posted: 16 Jan 2020
Joseph F. Brazel and Bradley E. Lail
North Carolina State University - Poole College of Management - Department of Accounting and Baylor University

Abstract:

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earnings guidance, forecast errors, management forecasts, nonfinancial measures