Bradley E. Lail

Baylor University

Assistant Professor

One Bear Place #98002

Waco, TX 76798

United States

SCHOLARLY PAPERS

7

DOWNLOADS
Rank 24,566

SSRN RANKINGS

Top 24,566

in Total Papers Downloads

1,458

CITATIONS

2

Scholarly Papers (7)

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 - Michael F. Price College of Business
Downloads 368 (52,828)

Abstract:

2.

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 271 (88,024)

Abstract:

Accruals, Cash Flows, Accrual Anomaly, Accounting Standard Setting

3.

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 224 (103,102)
Citation 1

Abstract:

Internal performance measures, thresholds, segment disclosures

4.

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 - Michael F. Price College of Business and Winthrop University
Downloads 195 (88,024)
Citation 1

Abstract:

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

5.

The Role of Non-Financial Measures in Management Forecasts

Number of pages: 49 Posted: 08 Nov 2012 Last Revised: 26 Feb 2017
Joseph F. Brazel and Bradley E. Lail
North Carolina State University - Poole College of Management - Department of Accounting and Baylor University
Downloads 79 (178,614)

Abstract:

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 74 (187,687)

Abstract:

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

7.

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:

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