Dushyantkumar Vyas

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

University of Toronto at Mississauga

3359 Mississauga Rd N.

3205 William Davis Building

Mississauga, Ontario L5L 1C6

Canada

  • University of Toronto - Rotman School of Management

  • University of Toronto at Mississauga

SCHOLARLY PAPERS

24

DOWNLOADS
Rank 5,247

SSRN RANKINGS

Top 5,247

in Total Papers Downloads

15,221

SSRN CITATIONS
Rank 4,301

SSRN RANKINGS

Top 4,301

in Total Papers Citations

273

CROSSREF CITATIONS

161

Scholarly Papers (24)

Actions:
Email selected abstracts
1.

Financial Reporting Quality of U.S. Private and Public Firms

Downloads 2,688 ( 9,913)
Citation 85

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, September 2013, Rotman School of Management Working Paper No. 1995124
Number of pages: 49 Posted: 30 Jan 2012 Last Revised: 06 Mar 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 2,017 (15,312)
Citation 9

Abstract:

Loading...

Private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213831
Number of pages: 49 Posted: 09 Feb 2013 Last Revised: 03 May 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 671 (74,987)
Citation 34

Abstract:

Loading...

private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

2.

Analyst Report Readability

Downloads 1,482 (25,182)
Citation 7

Analyst Report Readability

Rotman School of Management Working Paper No. 1873424
Number of pages: 49 Posted: 28 Jun 2011 Last Revised: 11 May 2013
Gus De Franco, Ole-Kristian Hope, Dushyantkumar Vyas and Yibin Zhou
Purdue University, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 1,218 (33,043)
Citation 1

Abstract:

Loading...

Analyst reports, readability, volume reactions, analyst ability

Analyst Report Readability

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 2283265
Number of pages: 49 Posted: 22 Jun 2013
Gus De Franco, Ole-Kristian Hope, Dushyantkumar Vyas and Yibin Zhou
Purdue University, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - Naveen Jindal School of Management
Downloads 264 (221,125)
Citation 4

Abstract:

Loading...

Analyst reports, readability, volume reactions, analyst ability

3.

The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality

Number of pages: 65 Posted: 02 Jan 2012 Last Revised: 18 Jan 2018
Gauri Bhat, Stephen G. Ryan and Dushyantkumar Vyas
Southern Methodist University (SMU) - SMU Cox School of Business, New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Downloads 1,410 (27,088)
Citation 20

Abstract:

Loading...

Credit Risk Modeling, Loan Loss Provisions, Timeliness, Procyclicality, Financial Crisis, Disclosure

4.

Fundamental Analysis of Banks: The Use of Financial Statement Information to Screen Winners from Losers.

Review of Accounting Studies, Forthcoming, Rotman School of Management Working Paper No. 3072574
Number of pages: 51 Posted: 20 Nov 2017
Partha S. Mohanram, Sasan Saiy and Dushyantkumar Vyas
Rotman School of Management, University of Toronto, University of Waterloo and University of Toronto - Rotman School of Management
Downloads 1,048 (41,652)
Citation 5

Abstract:

Loading...

Fundamental analysis, Bank stocks, Stock screening, Market efficiency, Financial statement analysis

5.

Credit Default Swaps and Managers’ Voluntary Disclosure

Downloads 971 (46,351)

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, 2018
Number of pages: 51 Posted: 09 Jun 2014 Last Revised: 13 Jan 2018
Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and Northwestern University
Downloads 971 (45,650)
Citation 36

Abstract:

Loading...

the CDS market; actively traded CDS contracts; voluntary disclosures; earnings forecasts; firm-initiated press releases

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and Northwestern University

Abstract:

Loading...

CDS Market, Credit Default Swaps, CDS Trading Initiation, Bank Monitoring, Private Lender Monitoring, Voluntary Disclosures, Earnings Forecasts, Management Forecasts

6.

Financial Credibility, Ownership, and Financing Constraints in Private Firms

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 08 Sep 2008 Last Revised: 26 May 2024
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 939 (48,576)
Citation 23

Abstract:

Loading...

Financing constraints, financial credibility, ownership concentration, private companies, international, institutional environment, auditing

7.

The Cost of Pride: Why Do Firms from Developing Countries Bid Higher?

Downloads 847 (55,963)
Citation 23

The Cost of Pride: Why Do Firms from Developing Countries Bid Higher?

Number of pages: 48 Posted: 08 Jan 2008 Last Revised: 11 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 695 (71,684)
Citation 1

Abstract:

Loading...

Mergers & Acquisitions, bid premium, national pride, emerging markets

The Cost of Pride: Why do Firms from Developing Countries Bid Higher?

Journal of International Business Studies, Forthcoming
Number of pages: 48 Posted: 10 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 152 (368,697)
Citation 1

Abstract:

Loading...

Mergers & Acquisitions, bid premium, national pride, emerging markets

8.

Debt Analysts’ Views of Debt-Equity Conflicts of Interest

The Accounting Review, Forthcoming, Chicago Booth Research Paper No. 10-13
Number of pages: 54 Posted: 15 Mar 2010 Last Revised: 30 Sep 2013
Gus De Franco, Florin P. Vasvari, Dushyantkumar Vyas and Regina Wittenberg Moerman
Purdue University, London Business School, University of Toronto - Rotman School of Management and Northwestern University
Downloads 824 (58,139)
Citation 6

Abstract:

Loading...

debt analysts, equity analysts, debt-equity conflict events, bond volume, bond yield, CDS spreads

9.

Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2457956
Number of pages: 38 Posted: 25 Jun 2014 Last Revised: 22 Sep 2016
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 760 (64,794)
Citation 15

Abstract:

Loading...

private firms, accrual quality, stakeholders, demand factors, cash-flow prediction

10.

The Sarbanes-Oxley Act and Exit Strategies of Private Firms

Contemporary Accounting Research, Forthcoming
Number of pages: 43 Posted: 24 Dec 2010 Last Revised: 12 Jan 2014
Francesco Bova, Miguel Minutti-Meza, Gordon D. Richardson and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Miami - Department of Accounting, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 738 (67,313)
Citation 2

Abstract:

Loading...

Sarbanes-Oxley, SOX, M&A, IPO, Private Firms

11.

Private Company Finance and Financial Reporting

Downloads 682 (74,509)
Citation 20

Private Company Finance and Financial Reporting

Forthcoming, Accounting and Business Research, Rotman School of Management Working Paper No. 2928730
Number of pages: 53 Posted: 08 Mar 2017 Last Revised: 16 Apr 2017
Ole-Kristian Hope and Dushyantkumar Vyas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 371 (154,027)
Citation 3

Abstract:

Loading...

Private firms, financing, financial reporting quality, demand and supply factors

Private Company Finance and Financial Reporting

2016 ICAEW Information for Better Markets Conference, Rotman School of Management Working Paper No. 2871542
Number of pages: 53 Posted: 19 Nov 2016 Last Revised: 14 Apr 2017
Ole-Kristian Hope and Dushyantkumar Vyas
University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 311 (186,325)
Citation 1

Abstract:

Loading...

Private firms, financing, financial reporting quality, demand and supply factors

12.

Is Operational Control Risk Informative of Undetected Financial Reporting Deficiencies?

Rotman School of Management Working Paper No. 2460882
Number of pages: 50 Posted: 01 Jul 2014 Last Revised: 28 Jun 2016
Alastair Lawrence, Miguel Minutti-Meza and Dushyantkumar Vyas
London Business School, University of Miami - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 573 (92,762)
Citation 12

Abstract:

Loading...

Operational controls; financial reporting quality; audit fees; data breaches

13.

Similarity in Bond Covenants

Rotman School of Management Working Paper No. 2288723
Number of pages: 67 Posted: 04 Jul 2013 Last Revised: 02 Jul 2016
Gus De Franco, Florin P. Vasvari, Dushyantkumar Vyas and Regina Wittenberg Moerman
Purdue University, London Business School, University of Toronto - Rotman School of Management and Northwestern University
Downloads 559 (95,720)
Citation 4

Abstract:

Loading...

Covenants, Covenant Restrictiveness, Comparability, Similarity, Bond Yields

14.

Private Information and Bank-Loan Pricing: The Effect of Upcoming Corporate Spinoffs

Downloads 422 (134,171)
Citation 2

Private Information and Bank-Loan Pricing: The Effect of Upcoming Corporate Spinoffs

Number of pages: 74 Posted: 26 Aug 2022 Last Revised: 21 Mar 2023
Ole-Kristian Hope, Vlad-Andrei Porumb, Simona Rusanescu and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Manchester - Alliance Manchester Business School, University of Groningen - Faculty of Economics and Business, Department of Accounting and Auditing and University of Toronto - Rotman School of Management
Downloads 299 (194,443)
Citation 2

Abstract:

Loading...

Spinoffs, Bank-Loan Pricing, Private Information, Financial Reporting Quality, Disclosure, Complexity, Ex-Ante Analyses.

Private Information and Bank-Loan Pricing: The Effect of Upcoming Corporate Spinoffs

Contemporary Accounting Research, Forthcoming
Number of pages: 54 Posted: 19 Jun 2023
Ole-Kristian Hope, Vlad-Andrei Porumb, Simona Rusanescu and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Manchester - Alliance Manchester Business School, University of Groningen - Faculty of Economics and Business, Department of Accounting and Auditing and University of Toronto - Rotman School of Management
Downloads 123 (436,659)

Abstract:

Loading...

Spinoffs; Bank-Loan Pricing; Private Information; Financial Reporting Quality; Complexity; Ex-Ante Analyses

15.

Exposure to Superstar Firms and Financial Distress

Accepted at Review of Accounting Studies
Number of pages: 77 Posted: 19 Jul 2023 Last Revised: 11 Aug 2024
Stephanie F. Cheng, Dushyantkumar Vyas, Regina Wittenberg Moerman and Wuyang Zhao
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management, Northwestern University and McGill University - Desautels Faculty of Management
Downloads 288 (204,264)

Abstract:

Loading...

Superstar Firms, Financial Distress, Bankruptcy, Financial Performance, Innovation, Product Market Exposure

16.

Government Procurement and Financial Statements Certification: Evidence from Private Firms in Emerging Economies

Number of pages: 56 Posted: 11 Nov 2020
Ole-Kristian Hope, Shushu Jiang and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, National University of Singapore (NUS) - Sustainable & Green Finance Institute (SGFIN) and University of Toronto - Rotman School of Management
Downloads 241 (243,264)
Citation 11

Abstract:

Loading...

Government Procurement, Financial Statements Certification, Private Firms, Emerging Economies, Auditing, Corruption

17.

The Capital Purchase Program and Subsequent Bank SEOs

Journal of Financial Stability, Forthcoming
Number of pages: 57 Posted: 14 Dec 2011 Last Revised: 24 Jan 2015
Mozaffar Khan, Mozaffar Khan and Dushyantkumar Vyas
University of Minnesota - Twin Cities - Carlson School of ManagementCauseway Capital Management, LLC and University of Toronto - Rotman School of Management
Downloads 237 (247,329)
Citation 4

Abstract:

Loading...

Financial crisis, Banking crisis, SEO, CPP, TARP, Bank Capital, Macroprudential perspective

18.

Government Transparency and Firm-Level Operational Efficiency

Rotman School of Management Working Paper No. 3888753
Number of pages: 48 Posted: 19 Jul 2021
Ole-Kristian Hope, Shushu Jiang and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Toronto, Rotman School of Management, Students and University of Toronto - Rotman School of Management
Downloads 232 (252,284)
Citation 3

Abstract:

Loading...

Government Transparency, Private Firms, Emerging Markets, Open Government Data, Operational Efficiency, Management Accounting

19.

The Debt Market Role of Asset Valuation Uncertainty

Number of pages: 57 Posted: 08 Mar 2024
Aleksander A. Aleszczyk, Florin P. Vasvari and Dushyantkumar Vyas
New York University (NYU) - Leonard N. Stern School of Business, London Business School and University of Toronto - Rotman School of Management
Downloads 112 (472,965)

Abstract:

Loading...

Bankruptcy, Chapter 11, Asset liquidation values, Recovery rates, Valuation uncertainty, Syndicated loans

20.

Out-of-Court Public Debt Restructuring and Debtholder-focused Investor Communication

Number of pages: 57 Posted: 31 Jul 2024
Stacey Choy, Y. Christine Liu and Dushyantkumar Vyas
University of Illinois at Urbana-Champaign - Gies College of Business, Bentley University and University of Toronto - Rotman School of Management
Downloads 79 (585,959)

Abstract:

Loading...

Information Environment, Investor Communication, Debt Markets, Public Debt, Outof-Court Restructuring, Insolvency, Bankruptcy

21.

Court Disclosures of Firms in Chapter 11 Bankruptcy

Accepted by Journal of Accounting Research. Forthcoming.
Number of pages: 82 Posted: 18 Jul 2024
Ilona Bastiaansen, Alina Lerman, Frank Murphy and Dushyantkumar Vyas
University of Notre Dame - Department of Accountancy, University of Connecticut - Department of Accounting, University of Connecticut - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 77 (594,436)

Abstract:

Loading...

Bankruptcy, Chapter 11, Restructuring, Information Frictions, Disclosure

22.

Creditor Rights and Related-Party Transactions: Evidence from the Implementation of the Insolvency Reforms in India

Number of pages: 77
Ole-Kristian Hope, Y. Christine Liu and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, Bentley University and University of Toronto - Rotman School of Management
Downloads 12

Abstract:

Loading...

Related-Party Transactions, Creditor Rights, Insolvency, Bankruptcy, Emerging Markets, IBC, India, Public and Private Firms, Real Effects of Regulations

23.

Have SFAS 166 and SFAS 167 Improved the Financial Reporting for Securitizations?

Journal of Business Finance & Accounting, Forthcoming
Posted: 24 Mar 2020
Min Kwan Ahn, Samuel B. Bonsall, Zahn Bozanic, Yiwei Dou, Gordon Richardson and Dushyantkumar Vyas
University of Hong Kong, Pennsylvania State University - Department of Accounting, Florida State University, New York University (NYU) - Department of Accounting, University of Toronto and University of Toronto - Rotman School of Management

Abstract:

Loading...

securitization, securitization accounting, FASB, SFAS 166 and 167, financial reporting, off-balance sheet, risk relevance, real effects

24.

The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008

Journal of Accounting Research, Forthcoming
Posted: 19 Oct 2009 Last Revised: 21 Apr 2011
Dushyantkumar Vyas
University of Toronto - Rotman School of Management

Abstract:

Loading...

transparency, write-downs, timeliness, subprime, financial crisis, credit crisis