Craig E. Lefanowicz

University of Virginia - McIntire School of Commerce

Assistant Professor of Accounting

P.O. Box 400173

Charlottesville, VA 22904-4173

United States

SCHOLARLY PAPERS

15

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3,361

TOTAL CITATIONS
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Top 25,350

in Total Papers Citations

44

Scholarly Papers (15)

1.

The Effects of Goodwill Tax Deductions on the Market for Corporate Acquisitions

Number of pages: 32 Posted: 28 Sep 1999
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting
Downloads 1,072 (43,219)

Abstract:

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2.

Value-Relevance of Fair Value Disclosures for Investments in Securities Accounted for Under the Equity Method

Number of pages: 22 Posted: 09 Nov 1998
Roger C. Graham, Craig E. Lefanowicz and Kathy R. Petroni
Oregon State University, University of Virginia - McIntire School of Commerce and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 904 (54,787)
Citation 3

Abstract:

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3.

Regulation FD: A Review and Synthesis of the Academic Literature

Accounting Horizons, Forthcoming
Number of pages: 49 Posted: 19 Oct 2012 Last Revised: 13 Jun 2013
Adam S. Koch, Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting
Downloads 524 (111,099)
Citation 33

Abstract:

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Regulation Fair Disclosure (Reg FD), Financial Analysts, Earnings Guidance, Capital Markets

4.

Capital Gains Taxes and Acquisition Activity: Evidence of the Lock-In Effect

Contemporary Accounting Research, Vol. 24, No. 2, Summer 2007
Number of pages: 51 Posted: 31 Jan 2007
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting
Downloads 306 (204,985)
Citation 6

Abstract:

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capital gains taxes, lock-in effect, mergers and acquisitions

Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks

Undated
Number of pages: 25 Posted: 30 Nov 2001
Craig E. Lefanowicz and Malcolm McLelland
University of Virginia - McIntire School of Commerce and McLelland + Palazzi | Financial economics
Downloads 290 (215,381)

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Commercial banks; Financial reporting; Accounting discretion; Equity returns

Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks

Posted: 11 Dec 2001
Craig E. Lefanowicz and Malcolm McLelland
University of Virginia - McIntire School of Commerce and McLelland + Palazzi | Financial economics

Abstract:

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Commercial banks, Financial reporting, Accounting discretion, Equity returns

6.

Earnings Guidance and Earnings Management Constraints

Number of pages: 46 Posted: 15 Oct 2012
Adam S. Koch, Craig E. Lefanowicz and Philip B. Shane
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and College of William & Mary - Raymond A. Mason School of Business
Downloads 265 (237,851)
Citation 2

Abstract:

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earnings guidance, management forecasts, earnings management, corporate disclosure

7.

The Effect of Quarterly Earnings Guidance on Share Values in Corporate Acquisitions

Journal of Corporate Finance, Vol. 18, No. 5, 2012
Posted: 18 Oct 2012
Adam S. Koch, Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

Abstract:

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Earnings Guidance, Acquisition Premiums, Management Myopia, Mergers and Acquisitions

8.

The Effect of Shareholder-Level Capital Gains Taxes on Acquisition Structure

Posted: 02 Jun 2004
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

Abstract:

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Capital gains taxes, mergers and acquisitions, acquisition form

9.

Shareholder Taxes in Acquisition Premiums: The Effect of Capital Gains Taxation

Posted: 22 Jul 2003
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

Abstract:

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corporate acquisitions, shareholder taxes, acquisition premiums

10.

Multiple Bids, Management Opposition, and the Market for Corporate Control

Posted: 22 Feb 2001
Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

Abstract:

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11.

The Financial Statement Effects of Eliminating the Pooling-of-Interests Method of Acquisition Accounting

Posted: 29 Sep 1999
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

Abstract:

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12.
Downloads 0 (1,287,721)

Do Firms Purchase the Pooling Method?

Posted: 18 Aug 1998
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

Abstract:

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Do Firms Purchase the Pooling Method?

Posted: 13 Mar 2003
Benjamin C. Ayers, Craig E. Lefanowicz and John R. Robinson
University of Georgia, University of Virginia - McIntire School of Commerce and Texas A&M University - Department of Accounting

Abstract:

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corporate acquisitions, accounting choice, pooling-of-interests accounting

13.

The Valuation Effects of Majority Ownership for Parent and Subsidiary Shareholders

Posted: 05 Jul 1998
Roger C. Graham and Craig E. Lefanowicz
Oregon State University and University of Virginia - McIntire School of Commerce

Abstract:

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14.

Evidence of the Relation between Accounting for Equity Investments and Equity Valuation

JOURNAL OF ACCOUNTING, AUDITING, AND FINANCE, Vol 11, No 4, Fall 1996
Posted: 18 Apr 1998
Roger C. Graham and Craig E. Lefanowicz
Oregon State University and University of Virginia - McIntire School of Commerce

Abstract:

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15.

Valuation of Companies for the Estate and Gift Tax: Evidence of Minority Interest Discounts

Posted: 21 Oct 1996
Roger C. Graham and Craig E. Lefanowicz
Oregon State University and University of Virginia - McIntire School of Commerce

Abstract:

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