Gus De Franco

Tulane University - A.B. Freeman School of Business

7 McAlister Drive

New Orleans, LA 70118

United States

SCHOLARLY PAPERS

23

DOWNLOADS
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Top 2,984

in Total Papers Downloads

15,475

SSRN CITATIONS
Rank 4,983

SSRN RANKINGS

Top 4,983

in Total Papers Citations

121

CROSSREF CITATIONS

154

Scholarly Papers (23)

1.
Downloads 2,948 ( 5,174)
Citation 35

The Benefits of Financial Statement Comparability

Number of pages: 54 Posted: 11 Sep 2008 Last Revised: 15 Mar 2011
Gus De Franco, S.P. Kothari and Rodrigo S. Verdi
Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)
Downloads 2,948 (5,077)
Citation 36

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Earnings Quality, Analysts, Earnings Attributes

The Benefits of Financial Statement Comparability

Journal of Accounting Research, Vol. 49, No. 4, pp. 895-931, 2011
Posted: 19 Mar 2011 Last Revised: 23 Jan 2012
Gus De Franco, S.P. Kothari and Rodrigo S. Verdi
Tulane University - A.B. Freeman School of Business, Massachusetts Institute of Technology (MIT) - Sloan School of Management and Massachusetts Institute of Technology (MIT)

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Earnings Quality, Analysts, Earnings Attributes

2.

The Wealth Change and Redistribution Effects of Sarbanes-Oxley Internal Control Disclosures

Number of pages: 36 Posted: 25 Apr 2005
Gus De Franco, Yuyan Guan and Hai Lu
Tulane University - A.B. Freeman School of Business, Nanyang Technological University and University of Toronto - Rotman School of Management
Downloads 1,892 (10,618)
Citation 50

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Internal Control, Sarbanes-Oxley Act, trading volume, corporate disclosure

3.
Downloads 1,349 ( 18,118)
Citation 19

Peer Choice in CEO Compensation

Number of pages: 53 Posted: 22 Mar 2009 Last Revised: 14 Sep 2012
Boston University - Questrom School of Business, Tulane University - A.B. Freeman School of Business and Massachusetts Institute of Technology (MIT)
Downloads 1,349 (17,787)
Citation 16

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executive compensation, benchmarking, peer groups

Peer Choice in CEO Compensation

Journal of Financial Economics (JFE), Forthcoming, Rotman School of Management Working Paper No. 2146185
Posted: 14 Sep 2012
Boston University - Questrom School of Business, Tulane University - A.B. Freeman School of Business and Massachusetts Institute of Technology (MIT)

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Executive compensation, benchmarking, peer groups

4.
Downloads 1,332 ( 18,419)
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
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
Downloads 1,093 (24,343)
Citation 2

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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
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
Downloads 239 (159,306)
Citation 4

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Analyst reports, readability, volume reactions, analyst ability

The Effect of Disclosure on the Pay-Performance Relation

Number of pages: 45 Posted: 07 Jul 2009 Last Revised: 01 Nov 2012
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 771 (39,834)

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Disclosure, monitoring, pay-performance, agency costs, management guidance, research design

The Effect of Disclosure on the Pay-Performance Relation

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2172303
Number of pages: 45 Posted: 09 Nov 2012
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 274 (138,810)

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Disclosure, monitoring, pay-performance, agency costs, management guidance, research design

6.

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
Tulane University - A.B. Freeman School of Business, London Business School, University of Toronto - Rotman School of Management and University of Southern California
Downloads 777 (39,976)
Citation 6

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

7.
Downloads 759 ( 41,235)
Citation 12

Analysts’ Choice of Peer Companies

Number of pages: 46 Posted: 26 Apr 2012 Last Revised: 23 Nov 2013
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 619 (53,489)
Citation 2

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Analysts, peer selection, valuation, stock recommendations, target prices, bias, incentives

Analysts’ Choice of Peer Companies

Review of Accounting Studies, Forthcoming
Number of pages: 46 Posted: 12 Dec 2013
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Notre Dame - Mendoza College of Business
Downloads 140 (256,972)
Citation 1

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Analysts, peer selection, valuation, stock recommendations, target prices, bias, incentives

Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings

Accounting Review, Forthcoming
Number of pages: 46 Posted: 07 Mar 2011
Gus De Franco, M.H. Franco Wong and Yibin Zhou
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
Downloads 403 (90,610)
Citation 2

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Accounting adjustments, financial statement note, 10-K filings, equity analysts, target price estimates

Accounting Adjustments and the Valuation of Financial Statement Note Information in 10-K Filings

Number of pages: 47 Posted: 17 Mar 2010
Gus De Franco, M.H. Franco Wong and Yibin Zhou
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Texas at Dallas - School of Management
Downloads 234 (162,594)
Citation 8

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Accounting adjustments, financial statement note information, 10-K filings, equity analysts, target price estimates

9.

The Informational Role of Bond Analysts

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 20 Mar 2008 Last Revised: 13 Jul 2009
Tulane University - A.B. Freeman School of Business, London Business School and University of Southern California
Downloads 563 (60,969)
Citation 3

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bond analysts reports, bond analysts recommendations, bond market reactions

10.

Riding the Blockchain Mania: Public Firms’ Speculative 8-K Disclosures

Forthcoming, Management Science
Number of pages: 33 Posted: 10 Jul 2019
Tulane University - A.B. Freeman School of Business, Tulane University - A.B. Freeman School of Business, ESG UQAM and Singapore Management University - School of Accountancy
Downloads 542 (63,916)
Citation 7

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Blockchain, Bitcoin, SEC 8-K Filing, Disclosure, Market Mania

11.

Do Analysts' Notes Provide New Information?

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 35 Posted: 30 May 2009 Last Revised: 11 Aug 2009
Gus De Franco and Ole-Kristian Hope
Tulane University - A.B. Freeman School of Business and University of Toronto - Rotman School of Management
Downloads 520 (67,292)
Citation 2

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analysts, analyst notes, information content, disclosure

12.

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
Tulane University - A.B. Freeman School of Business, London Business School, University of Toronto - Rotman School of Management and University of Southern California
Downloads 450 (80,326)
Citation 4

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Covenants, Covenant Restrictiveness, Comparability, Similarity, Bond Yields

The Performance of Analysts with a CFA Designation: The Role of Human-Capital and Signaling Theories

Number of pages: 43 Posted: 05 Oct 2007
Gus De Franco and Yibin Zhou
Tulane University - A.B. Freeman School of Business and University of Texas at Dallas - School of Management
Downloads 424 (85,431)
Citation 6

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analyst forecasts, analyst performance, human capital, signaling, credentialism

The Performance of Analysts with a CFA Designation: The Role of Human-Capital and Signaling Theories

Accounting Review, Vol. 84, No. 2, 2009
Posted: 03 Jun 2011
Gus De Franco and Yibin Zhou
Tulane University - A.B. Freeman School of Business and University of Texas at Dallas - School of Management

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analyst forecasts, analyst performance, human capital, signaling, credentialism

Wealth Transfer Effects of Analysts' Misleading Behavior

Journal of Accounting Research, Forthcoming
Number of pages: 48 Posted: 08 May 2006
Gus De Franco, Hai Lu and Florin P. Vasvari
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and London Business School
Downloads 346 (107,953)
Citation 1

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Global Settlement, Security Analysts, Conflicts of Interest, Institutional Holdings

Wealth Transfer Effects of Analysts' Misleading Behavior

Journal of Accounting Research, Vol. 45, No. 1, pp. 71-110, March 2007
Number of pages: 40 Posted: 11 Dec 2007
Gus De Franco, Hai Lu and Florin P. Vasvari
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and London Business School
Downloads 12 (722,431)
Citation 2
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15.
Downloads 319 (118,813)
Citation 6

Managerial Ability and Bank-Loan Pricing

Number of pages: 46 Posted: 24 May 2017
Gus De Franco, Ole-Kristian Hope and Haihao Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
Downloads 236 (161,260)

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Managerial ability, bank-loan pricing, fundamentals, disclosure, path analysis

Managerial Ability and Bank-Loan Pricing

Forthcoming, Journal of Business Finance and Accounting, Rotman School of Management Working Paper No. 3001882
Number of pages: 46 Posted: 19 Jul 2017
Gus De Franco, Ole-Kristian Hope and Haihao Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
Downloads 82 (372,720)

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Managerial ability, bank-loan pricing, fundamentals, disclosure, path analysis

Managerial Ability and Bank‐Loan Pricing

Journal of Business Finance & Accounting, Vol. 44, Issue 9-10, pp. 1315-1337, 2017
Number of pages: 23 Posted: 05 Nov 2017
Gus De Franco, Ole-Kristian Hope and Haihao Lu
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Waterloo
Downloads 1 (823,662)
Citation 2
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bank‐loan pricing, disclosure, fundamentals, managerial ability, path analysis

16.

The Effect of Auditor Litigation Risk on Client Access to Bank Debt: Evidence from a Quasi-Experiment

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 24 Mar 2019 Last Revised: 11 Aug 2020
Mahfuz Chy, Gus De Franco and Barbara Su
University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business, Tulane University - A.B. Freeman School of Business and Temple University - Fox School of Business and Management
Downloads 300 (127,341)
Citation 4

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debt financing; auditor litigation risk; state liability laws

17.

Do Firms Mimic Industry Leaders’ Accounting? Evidence from Financial Statement Comparability

Number of pages: 59 Posted: 15 Jan 2019 Last Revised: 25 Jan 2021
Gus De Franco, Yu Hou and Mark (Shuai) Ma
Tulane University - A.B. Freeman School of Business, Queen's University - Smith School of Business and University of Pittsburgh - Accounting Group
Downloads 278 (137,410)
Citation 1

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Financial Statement Comparability, Institutional Theory, Imitation

18.

Marijuana Liberalization and Public Finance: A Capital Market Perspective on a Public Health Policy

Number of pages: 68 Posted: 06 Nov 2019 Last Revised: 19 Apr 2021
Stephanie F. Cheng, Gus De Franco and Pengkai Lin
Tulane University - A.B. Freeman School of Business, Tulane University - A.B. Freeman School of Business and Singapore Management University - School of Accountancy
Downloads 253 (151,128)
Citation 1

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Public Finance, Municipal Bond, Marijuana, Cannabis, Public Health Policy

19.

Do Private Company Targets that Hire Big 4 Auditors Receive Higher Proceeds?

Number of pages: 54 Posted: 16 Jul 2010
Tulane University - A.B. Freeman School of Business, Ben-Gurion University of the Negev, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business
Downloads 241 (158,449)
Citation 4

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Valuation, Auditor, Private Companies, Private Company Discount

20.

The Information Content of Analysts' Notes and Analysts' Propensity to Compliment Other Disclosures

Number of pages: 44 Posted: 23 May 2006
Gus De Franco
Tulane University - A.B. Freeman School of Business
Downloads 210 (180,683)

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analysts

21.

Product Market Peers in Lending: Information Processing Efficiencies and Proprietary Costs

Number of pages: 54 Posted: 16 Jan 2013 Last Revised: 10 Nov 2016
Gus De Franco, Alexander Edwards and Scott Liao
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 180 (207,657)
Citation 4

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Lender Choice, Information Asymmetry, Proprietary Information

22.

MD&A Textual Similarity and Auditors

Auditing: A Journal of Practice & Theory 39 (3): 79–96. https://doi.org/10.2308/ajpt-52790
Number of pages: 55 Posted: 15 Jan 2014 Last Revised: 26 Jun 2020
Gus De Franco, Hila Fogel-Yaari and Heather Li
Tulane University - A.B. Freeman School of Business, University of Texas at Arlington - Department of Accounting and Bentley University - Department of Accountancy
Downloads 98 (330,408)

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MD&A; disclosure quality; textual similarity; auditors

23.

Do Private Company Targets that Hire Big4 Auditors Receive Higher Proceeds?

Contemporary Accounting Research, Forthcoming
Posted: 17 Jul 2010
Tulane University - A.B. Freeman School of Business, Ben-Gurion University of the Negev, University of Toronto - Rotman School of Management and McMaster University - DeGroote School of Business

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Valuation, Auditor, Private companies, Private Company Discount