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 2,628

in Total Papers Downloads

14,390

SSRN CITATIONS
Rank 5,090

SSRN RANKINGS

Top 5,090

in Total Papers Citations

81

CROSSREF CITATIONS

153

Scholarly Papers (23)

1.
Downloads 2,790 ( 4,644)
Citation 31

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 2,790 (4,550)
Citation 30

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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, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 1,848 (9,246)
Citation 43

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

3.
Downloads 1,326 ( 15,623)
Citation 11

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 1,326 (15,306)
Citation 11

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executive compensation, benchmarking, peer groups

Peer Choice in CEO Compensation

Journal of Financial Economics (JFE), Forthcoming
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 1,281 ( 16,456)
Citation 5

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 1,059 (21,501)
Citation 1

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Analyst reports, readability, volume reactions, analyst ability

Analyst Report Readability

Contemporary Accounting Research, Forthcoming
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 222 (149,231)
Citation 3

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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 765 (34,243)
Citation 5

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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
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 264 (125,287)

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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
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 761 (35,013)
Citation 6

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

7.
Downloads 721 ( 37,691)
Citation 10

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 586 (49,065)
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 135 (231,469)

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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 386 (82,134)

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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 231 (143,476)
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 557 (52,927)
Citation 2

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bond analysts reports, bond analysts recommendations, bond market reactions

10.

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 512 (58,898)
Citation 3

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analysts, analyst notes, information content, disclosure

11.

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 411 (77,080)
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 411 (76,382)
Citation 5

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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

13.

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 Tulane University, A.B. Freeman School of Business, Students
Downloads 403 (78,783)
Citation 4

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

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 343 (94,287)
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 (640,416)
Citation 1
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15.
Downloads 304 (108,409)
Citation 5

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 226 (146,622)

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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
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 77 (340,877)

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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 (736,465)
Citation 1
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bank‐loan pricing, disclosure, fundamentals, managerial ability, path analysis

16.

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 232 (143,384)
Citation 3

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Valuation, Auditor, Private Companies, Private Company Discount

17.

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 207 (159,814)

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analysts

18.

Do Firms Mimic Their Neighbors’ Accounting?: Industry Peer Headquarters Co-Location and Financial Statement Comparability

Number of pages: 54 Posted: 15 Jan 2019 Last Revised: 05 Jul 2019
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 170 (191,749)

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Financial Statement Comparability, Institutional Theory, Firm Location, Industry Clustering

19.

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

Number of pages: 47 Posted: 24 Mar 2019
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 168 (192,707)
Citation 1

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debt financing; auditor litigation risk; state liability laws

20.

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 153 (208,608)
Citation 2

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Lender Choice, Information Asymmetry, Proprietary Information

21.

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

Number of pages: 64 Posted: 06 Nov 2019 Last Revised: 26 May 2020
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 Tulane University, A.B. Freeman School of Business, Students
Downloads 112 (265,354)
Citation 1

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

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 22 (550,784)

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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