Gus De Franco

Tulane University - A.B. Freeman School of Business

7 McAlister Drive

New Orleans, LA 70118

United States

SCHOLARLY PAPERS

21

DOWNLOADS
Rank 2,611

SSRN RANKINGS

Top 2,611

in Total Papers Downloads

13,219

CITATIONS
Rank 5,259

SSRN RANKINGS

Top 5,259

in Total Papers Citations

98

Scholarly Papers (21)

1.
Downloads 2,648 ( 4,372)
Citation 10

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 2,648 (4,276)
Citation 10

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, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 1,803 (8,387)
Citation 18

Abstract:

Loading...

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

3.
Downloads 1,296 ( 14,241)
Citation 10

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 1,296 (13,948)
Citation 10

Abstract:

Loading...

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)

Abstract:

Loading...

Executive compensation, benchmarking, peer groups

4.
Downloads 1,222 ( 15,601)
Citation 4

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 1,013 (20,328)
Citation 4

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 - School of Management
Downloads 209 (142,301)
Citation 4

Abstract:

Loading...

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 751 (31,238)
Citation 5

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 260 (114,250)
Citation 5

Abstract:

Loading...

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 741 (32,305)
Citation 2

Abstract:

Loading...

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

7.
Downloads 675 ( 36,650)

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 549 (47,497)

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 126 (220,635)

Abstract:

Loading...

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 371 (76,947)
Citation 5

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 - School of Management
Downloads 228 (130,690)
Citation 5

Abstract:

Loading...

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 553 (47,641)
Citation 10

Abstract:

Loading...

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 500 (54,089)
Citation 3

Abstract:

Loading...

analysts, analyst notes, information content, disclosure

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 403 (69,884)
Citation 3

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 - School of Management

Abstract:

Loading...

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

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 376 (76,375)

Abstract:

Loading...

Covenants, Covenant Restrictiveness, Comparability, Similarity, Bond Yields

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 334 (87,015)
Citation 13

Abstract:

Loading...

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 (578,336)
Citation 13
  • Add to Cart

Abstract:

Loading...

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 203 (146,321)

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 70 (325,934)

Abstract:

Loading...

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 (664,626)
  • Add to Cart

Abstract:

Loading...

bank‐loan pricing, disclosure, fundamentals, managerial ability, path analysis

15.

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 221 (135,162)
Citation 7

Abstract:

Loading...

Valuation, Auditor, Private Companies, Private Company Discount

16.

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 199 (149,204)
Citation 2

Abstract:

Loading...

analysts

17.

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 117 (232,363)

Abstract:

Loading...

Lender Choice, Information Asymmetry, Proprietary Information

18.

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 94 (272,036)

Abstract:

Loading...

debt financing; auditor litigation risk; state liability laws

19.

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

Number of pages: 50 Posted: 15 Jan 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 American University - Accounting
Downloads 92 (273,901)

Abstract:

Loading...

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

20.

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

Forthcoming, Management Science
Number of pages: 33 Posted: 14 May 2019
Tulane University - A.B. Freeman School of Business, 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
Downloads 49 (386,391)

Abstract:

Loading...

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

21.

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