Gus De Franco

Tulane University - A.B. Freeman School of Business

7 McAlister Drive

New Orleans, LA 70118

United States

SCHOLARLY PAPERS

27

DOWNLOADS
Rank 3,386

SSRN RANKINGS

Top 3,386

in Total Papers Downloads

18,742

SSRN CITATIONS
Rank 3,388

SSRN RANKINGS

Top 3,388

in Total Papers Citations

367

CROSSREF CITATIONS

127

Scholarly Papers (27)

1.
Downloads 3,327 ( 6,316)
Citation 92

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 3,327 (6,199)
Citation 90

Abstract:

Loading...

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)

Abstract:

Loading...

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 Business School, Nanyang Technological University and University of Toronto - Rotman School of Management
Downloads 2,060 (13,467)
Citation 43

Abstract:

Loading...

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

3.
Downloads 1,446 (23,299)
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 - Naveen Jindal School of Management
Downloads 1,188 (30,613)
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
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 - Naveen Jindal School of Management
Downloads 258 (203,155)
Citation 4

Abstract:

Loading...

Analyst reports, readability, volume reactions, analyst ability

4.
Downloads 1,422 (23,918)
Citation 58

Peer Choice in CEO Compensation

Number of pages: 53 Posted: 22 Mar 2009 Last Revised: 04 Jan 2022
Boston University - Questrom School of Business, Tulane University - A.B. Freeman School of Business and Massachusetts Institute of Technology (MIT)
Downloads 1,413 (23,721)
Citation 16

Abstract:

Loading...

executive compensation, benchmarking, peer groups

Peer Choice in CEO Compensation

Journal of Financial Economics, 108: 160 – 181.
Number of pages: 54 Posted: 14 Sep 2012 Last Revised: 12 Jan 2022
Boston University - Questrom School of Business, Tulane University - A.B. Freeman School of Business and Massachusetts Institute of Technology (MIT)
Downloads 9 (1,026,057)
Citation 43

Abstract:

Loading...

Executive compensation, benchmarking, peer groups

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 795 (53,900)

Abstract:

Loading...

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 303 (172,041)

Abstract:

Loading...

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

6.
Downloads 894 (46,478)
Citation 21

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 730 (60,286)
Citation 2

Abstract:

Loading...

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 164 (309,375)
Citation 1

Abstract:

Loading...

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

7.

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 814 (52,873)
Citation 6

Abstract:

Loading...

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

8.

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, School of Management, Université du Québec à Montréal (UQAM) and Singapore Management University - School of Accountancy
Downloads 786 (55,486)
Citation 7

Abstract:

Loading...

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

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 - Naveen Jindal School of Management
Downloads 447 (111,380)
Citation 4

Abstract:

Loading...

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 - Naveen Jindal School of Management
Downloads 259 (202,367)
Citation 5

Abstract:

Loading...

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

10.

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 588 (80,490)
Citation 3

Abstract:

Loading...

bond analysts reports, bond analysts recommendations, bond market reactions

11.

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

Number of pages: 70 Posted: 15 Jan 2019 Last Revised: 11 Apr 2022
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 585 (80,976)
Citation 1

Abstract:

Loading...

Financial Statement Comparability, Institutional Theory, Imitation

12.

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 555 (86,543)
Citation 5

Abstract:

Loading...

analysts, analyst notes, information content, disclosure

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
Tulane University - A.B. Freeman School of Business, London Business School, University of Toronto - Rotman School of Management and University of Southern California
Downloads 527 (92,355)
Citation 4

Abstract:

Loading...

Covenants, Covenant Restrictiveness, Comparability, Similarity, Bond Yields

14.

Marijuana Liberalization and Public Finance: A Capital Market Perspective on the Passage of Medical Use Laws

Forthcoming, Journal of Accounting and Economics
Number of pages: 76 Posted: 06 Nov 2019 Last Revised: 30 Jun 2022
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 494 (99,921)
Citation 1

Abstract:

Loading...

Marijuana, Public Health, Public Finance, Municipal Bonds

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 - Naveen Jindal School of Management
Downloads 471 (105,229)
Citation 18

Abstract:

Loading...

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 - Naveen Jindal School of Management

Abstract:

Loading...

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

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 437 (115,542)
Citation 7

Abstract:

Loading...

debt financing; auditor litigation risk; state liability laws

17.
Downloads 383 (134,548)
Citation 2

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 266 (196,984)

Abstract:

Loading...

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 117 (405,131)

Abstract:

Loading...

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

18.

Fixed Income Conference Calls

Journal of Accounting & Economics (JAE), Vol. 75, No. 1, 101518 (2023)
Number of pages: 55 Posted: 13 Jun 2022 Last Revised: 31 May 2023
Gus De Franco, Thomas Shohfi, Da Xu and Vivi Zhu
Tulane University - A.B. Freeman School of Business, U.S. Securities and Exchange Commission, Tsinghua University, School of Economics and Management and Tulane University
Downloads 367 (141,025)
Citation 3

Abstract:

Loading...

bond market reaction,bond volume,conference calls,corporate bonds,corporate debt,debt-equity conflict events,debt investors,fixed income

19.

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 364 (142,323)
Citation 1

Abstract:

Loading...

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

20.

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 275 (191,446)
Citation 3

Abstract:

Loading...

Valuation, Auditor, Private Companies, Private Company Discount

21.

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 257 (204,881)

Abstract:

Loading...

MD&A; disclosure quality; textual similarity; auditors

22.

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 245 (214,675)
Citation 6

Abstract:

Loading...

Lender Choice, Information Asymmetry, Proprietary Information

23.

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 220 (238,126)

Abstract:

Loading...

analysts

24.

The Impact of Credit Market Development on Auditor Choice: Evidence from Banking Deregulation

Nanyang Business School Research Paper No. 22-07
Number of pages: 56 Posted: 07 Dec 2021 Last Revised: 29 Apr 2022
Tulane University - A.B. Freeman School of Business, Nanyang Business School, Nanyang Technological University, University of Texas at Dallas - Naveen Jindal School of Management and City University of Hong Kong (CityU)
Downloads 163 (310,916)

Abstract:

Loading...

Auditor choice; Banking and branching deregulation; Credit market development; Corporate governance.

25.

Audit Partner Engagement in Charities and Client Financial Reporting Quality

Number of pages: 55 Posted: 05 Feb 2022 Last Revised: 07 Jul 2023
Gus De Franco, Yuan Ji and Yinqi Zhang
Tulane University - A.B. Freeman School of Business, The University of Texas at Arlington and American University
Downloads 151 (331,521)
Citation 1

Abstract:

Loading...

audit partner; volunteer; charity; audit quality; financial reporting quality; restatements.

26.

Managerial Reaction to Analysts’ Limited Attention: Evidence From Overlapping Conference Calls

Number of pages: 56 Posted: 11 Dec 2022
Gus De Franco, Heather Li, Rui Shen and Shijie Yang
Tulane University - A.B. Freeman School of Business, Bentley University - Department of Accountancy, The Chinese University of Hong Kong, Shenzhen - School of Management and Economics and Southern University of Science and Technology
Downloads 107 (430,301)

Abstract:

Loading...

Limited Attention, Voluntary Disclosures, Management Guidance, Conference calls

27.

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

Abstract:

Loading...

Valuation, Auditor, Private companies, Private Company Discount