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

16

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CITATIONS
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Top 13,176

in Total Papers Citations

29

Scholarly Papers (16)

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
Downloads 1,001 (21,007)
Citation 9

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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 794 (29,291)
Citation 4

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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
Downloads 320 (91,744)
Citation 2

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

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 271 (109,249)

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Commercial banks; Financial reporting; Accounting discretion; Equity returns

Optimal Financial Reporting and Equity Returns: Evidence from Commercial Banks

Review of Accounting & Finance, Forthcoming
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

5.

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
Downloads 256 (116,464)
Citation 5

Abstract:

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

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
Downloads 215 (138,536)

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earnings guidance, management forecasts, earnings management, corporate disclosure

7.

The Value Relevance of Equity Method Fair Value Disclosures

Journal of Business Finance & Accounting, Vol. 30, pp. 1065-1088, September 2003
Number of pages: 24 Posted: 04 Oct 2003
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 41 (411,027)
Citation 9
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8.

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

Abstract:

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

9.

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

The Accounting Review, Vol. 79, No. 4, October 2004
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

Abstract:

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Capital gains taxes, mergers and acquisitions, acquisition form

10.

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

Journal of Finance, Forthcoming
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

Abstract:

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corporate acquisitions, shareholder taxes, acquisition premiums

11.

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

Financial Review, Vol. 35, No. 4, November 2000
Posted: 22 Feb 2001
Craig E. Lefanowicz and John R. Robinson
University of Virginia - McIntire School of Commerce and Texas A&M University

Abstract:

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12.

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

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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

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Do Firms Purchase the Pooling Method?

Review of Accounting Studies, Vol. 7, No. 1, pp. 5-32, March 2002
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

Abstract:

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

14.

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

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15.

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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16.

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

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