List of Published Works

The Jindal School of Management is proud of the intellectual contributions of its faculty and its ongoing commitment to research. A list of all published works from current faculty for the last six years are provided here.

To request a copy of a particular work, forward a request to the appropriate contact:

Academic Area Contact
Accounting Kathleen Milam
Finance / Managerial Economics Lily Banh
Information Systems Aylin Calisir
Operations Management Amanda Besch
Marketing Malissa Cloer





* The co-authors are not listed in the same priority sequence as they are listed in the journals.

Ashiq Ali

Can Mutual Funds Profit from Post Earnings Announcement Drift? The Role of Competition, Journal of Banking and Finance , 2020
Co-Authors: Xuanjuan Chen, Tong Yao, Tong Yu

Restrictions on Managers’ Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good News, The Accounting Review , 2019
Co-Authors: Ningzhong Li, Weining Zhang

Corporate Disclosure, Analyst Forecast Dispersion, and Stock Returns, Journal of Accounting Auditing and Finance , 2017
Co-Authors: Mark Liu, Danielle Xu, Tong Yao

CEO Tenure and Earnings Management, Journal of Accounting and Economics, 2015
Co-Authors: Weining Zhang

Industry Concentration and Corporate Disclosure Policy, Journal of Accounting and Economics , 2014
Co-Authors: Sandy Klasa, and Eric Yeung

Dividend Increases and Future Earnings, Asia Pacific Journal of Accounting and Economics, 2012
Co-Authors: Oktay Urcan

Market Underestimation of the Implications of R&D Increases for Future Earnings: The U.S. Evidence , Journal of Business Finance and Accounting , 2012
Co-Authors: Bill Cready, and Mustafa Ciftci

Insider Trading and Option Grant Timing in Response to Fire Sales (Purchases) of Stocks by Mutual Funds , Journal of Accounting Research, 2011
Co-Authors: Kelsey Wei, and Yibin Zhou

Investor Sentiment, Accruals Anomaly, and Accruals Management , Journal of Accounting Auditing and Finance, 2009
Co-Authors: Umit Gurun

The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research, Review of Financial Studies, 2009
Co-Authors: Sandy Klasa and Eric Yeung

Discussion of Opinion Divergence among Professional Investment Managers, Journal of Business Finance and Accounting, 2008

Do Mutual Funds Profit from the Accruals Anomalies?, Journal of Accounting Research, 2008
Co-Authors: Xuanjuan Chen, Tong Yao, and Tong Yu

Institutional Stakeholdings and Better Informed Traders at Earnings Announcements, Journal of Accounting and Economics, 2008
Co-Authors: Sandy Klasa, Oliver Li

Corporate Disclosures by Family Firms , Journal of Accounting and Economics, 2007
Co-Authors: Tai-Yuan Chen and Suresh Radhakrishnan

Short Selling Constraints and Momentum Returns, Journal of Business Finance and Accounting, 2006
Co-Authors: M. Trombley

Changes in Institutional Ownership and Subsequent Earnings Announcement Abnormal Returns , Journal of Accounting Auditing and Finance, 2004
Co-Authors: C. Durtschi, B. Lev, and M. Trombley

Arbitrage Risk and the Book-to-Market Anomaly, Journal of Financial Economics, 2003
Co-Authors: L. Hwang and M. Trombley

Residual-Income-Based Valuation Predicts Future Stock Returns: Evidence on Mispricing versus Risk Explanations , The Accounting Review, 2003
Co-Authors: L. Hwang and M. Trombley

"Stock Price Consequences of the Private Securities Litigation Reform Act of 1995 and Related Events, The Accounting Review, 2001
Co-Authors: Sanjay Kallapur

Accruals and Future Stock Returns: Tests of the Naïve Investor Hypothesis , Journal of Accounting Auditing and Finance, 2000
Co-Authors: L. Hwang and M. Trombley

Country Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data , Journal of Accounting Research, 2000
Co-Authors: L. Hwang

The Incremental Information Content of Earnings, Working Capital from Operations and Cash Flows: The U.K. Evidence, Journal of Business, Finance and Accounting, 1995
Co-Authors: Peter Pope

A Second Look at the Negative Earnings Effect , Journal of Portfolio Management, 1994
Co-Authors: April Klein

Discretionary Disclosures in Response to Intra-Industry Information Transfer, Journal of Accounting, Auditing and Finance, 1994
Co-Authors: Joshua Ronen and Shu Hsing Li

The Impact of the Risk of Debt and Pension Assets on Equity Risk, Business Journal, 1994

The Incremental Information Content of Earnings, Working Capital from Operations, and Cash Flows , Journal of Accounting Research, 1994

The Magnitudes of Financial Statement Effects and Accounting Choice: The Case of the Adoption of SFAS 87, Journal of Accounting and Economics, 1994
Co-Authors: Krishna Kumar

Earnings Management under Pension Accounting Standards: SFAS 87 vs. APB 8 , Journal of Accounting, Auditing and Finance, 1993
Co-Authors: Krishna Kumar

Analysts' Use of Information about Permanent and Transitory Earnings Components in Forecasting Annual EPS, The Accounting Review, 1992
Co-Authors: April Klein and James Rosenfeld

Permanent Versus Transitory Components of Annual Earnings and Estimation Error in Earnings Response Coefficients, Journal of Accounting and Economics, 1992
Co-Authors: Paul Zarowin

The Role of Earnings Levels in Annual Earnings-Returns Studies, Journal of Accounting Research, 1992
Co-Authors: Paul Zarowin

2. Industry sensitivity to external forces and the information advantage of analysts over managers , Contemporary Accounting Research
Co-Authors: Dan Amiram, Alon Kalay, Gil Sadka



Christina Betanzos

"A Power of Enormous Consequence": The Presumption of Correctness in State Taxation, Houston Business and Tax Law Journal, 2017
Co-Authors: John Gamino

"Do You Solemnly Swear? A CPA's Primer on Delivering Truthful and Powerful Testimony", Today's CPA, 2017
Co-Authors: Todd Betanzos



Federico Siano

Changes in Risk Factor Disclosures and the Variance Risk Premium, The Accounting Review, 2023
Co-Authors: Matthew Lyle and Edward Riedl

Transfer Learning and Textual Analysis of Accounting Disclosures: Applying Big Data Methods to Small(er) Data Sets, Accounting Horizons, 2021
Co-Authors: Peter Wysocki



Gil Sadka

Industry Sensitivity to External Forces, and the Industry-Level Information Advantage of Analysts Over Managers, Contemporary Accounting Research, 2023
Co-Authors: Ashiq Ali, Dan Amiram, and Alon Kalay

Cross-Sectional Dispersion and Bank Performance, Journal of Banking and Finance, 2022
Co-Authors: Xanthi Gkougkousi, Kose John, Suresh Radhakrishnan, and Anthony Saunder

The Inherent Conflict Between Progressive Tax Rates and Income Inequality: Lessons from COVID-19 Restrictions, Accounting and the Public Interest, 2022
Co-Authors: Nathan Goldman and Stephen Lusch

Using Accounting Earnings and Aggregate Economic Indicators to Estimate Firm-level Systematic Risk, Review of Accounting Studies, 2022
Co-Authors: Ray Ball and Ayung Tseng

Complementarity between Audited Financial Reporting and Voluntary Disclosure: The Case of Former Andersen Clients, The Accounting Review, 2021
Co-Authors: Richard Frankel, Alon Kalay, and Yuan Zou

State Contract Law and the Use of Accounting Information in Debt Contracts, Review of Accounting Studies, 2021
Co-Authors: Colleen Honigsberg, Sunay Mutlu, and Sharon Katz

Illiquidity and Price Informativeness, Management Science, 2020
Co-Authors: Jon Kerr and Ronnie Sadka

Do Debt Covenants Constrain Borrowings Prior to Violation? Evidence from SFAS 160, The Accounting Reivew, 2019
Co-Authors: Moshe Cohen, Sharon Katz, and Sunay Mutlu

Uncertainty and Sectoral Shifts: The Interaction between Firm-Level and Aggregate-Level Shocks, and Macroeconomic Activity, Management Science, 2018
Co-Authors: Alon Kalay and Suresh Nallareddy

Industry Characteristics, Risk Premiums, and Debt Pricing, The Accounting Review, 2017
Co-Authors: Dan Amiram and Alon Kalay

Expected Earnings, Earnings News and Aggregate Stock Returns, Journal of Financial Markets, 2016
Co-Authors: Jung Ho Choi and Alon Kalay

Aggregate Earnings and Why They Matter, Journal of Accounting Literature, 2015
Co-Authors: Ray Ball

Legal Environment and the Differential Performance of Publicly Traded and Privately Held Firms, International Journal of Finance, 2014
Co-Authors: Bjorn Jorgensen, Yaniv Konchitchki, and N. Bugra Ozel

State Contract Law and Debt Contracts, Journal of Law and Economics, 2014
Co-Authors: Colleen Honigsberg and Sharon Katz

Earnings Dispersion and Aggregate Stock Returns, Journal of Accounting and Economics, 2012
Co-Authors: Bjorn Jorgensen and Jing Li

Aggregate Earnings and Asset Prices, Journal of Accounting Research, 2009
Co-Authors: Ray Ball and Ronnie Sadka

Liquidity and the Post-Earnings-Announcement-Drift, Financial Analysts Journal, 2009
Co-Authors: Tarun Chordia, Amit Goyal, Ronnie Sadka and Lakshmanan Shivakumar

Predictability and the Earnings-Returns Relation, Journal of Financial Economics, 2009
Co-Authors: Ronnie Sadka

Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism, Review of Accounting Studies, 2008
Co-Authors: Ray Ball and Ashok Robin

Understanding Stock Price Volatility: The Role of Earnings, Journal of Accounting Research, 2007

The Economic Consequences of Accounting Fraud in Product Markets: Theory and a case from the US Telecommunication Industry (WorldCom),, American Law and Economics Review, 2006



Jedson Pinto

MiFID II Unbundling and Sell Side Analyst Research, Journal of Accounting Economics, 2024
Co-Authors: Mark H. Lang and Edward Sul

Mandatory disclosure and learning from external market participants: Evidence from the JOBS act, Journal of Accounting Economics, 2023

The Influence of Short Selling on Negative Press Coverage of Firms, Management Science, 2023
Co-Authors: Robert Bushman



Jieying Zhang

Auditing research using Chinese data: what’s next?, Accounting and Business Research, 2020
Co-Authors: Mark DeFond, Fan Zhang

The Effect of Engagement Auditors on Financial Statement Comparability, Auditing: A Journal of Practice and Theory, 2020
Co-Authors: Liuchuang Li, Baolei Qi

Do firms manage earnings to influence credit ratings? Evidence from negative credit watch resolutions, The Accounting Review, 2018
Co-Authors: Zhu Liu, K.R. Subramanyam and Charles Shi

The primacy of fair presentation: Evidence from regulators and the courts, The Accounting Horizons, 2018
Co-Authors: Mark DeFond and Clive Lennox

“The Big N Effect Persists after Matching on Client Characteristics: A Response to Lawrence, Minutti-Meza and Zhang (2016), Management Science, 2016
Co-Authors: Mark DeFond and David Erkens

Do Client Characteristics Really Drive the Big N Effect? Evidence from Matching Methods, Management Science, 2016
Co-Authors: Mark DeFond and David Erkens

“The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting” , Contemporary Accounting Research, 2015
Co-Authors: Hyun Hong, Mingyi Hung

A review of archival auditing research, Journal of Accounting and Economics, 2014
Co-Authors: Mark DeFond

Affiliated bankers on board and conservative accounting, The Accounting Review, 2014
Co-Authors: David Erkens and K.R Subramanyam

Cross-listed bonds and rating conservatism, Journal of Money, Credit and Banking, 2014
Co-Authors: Yigit Atilgan, Aloke Ghosh, and Meng Yan

The Timeliness of the Bond Market Reaction to Bad News Earnings Surprises, Contemporary Accounting Research, 2014
Co-Authors: Mark DeFond

Was Sarbanes Oxley Good News for the Bond Market?, Accounting Horizon, 2010
Co-Authors: Mark DeFond, Mingyi Hung, Emre Karaoglu

Does Auditor Reputation Matter? The Case of KPMG Germany and Comroad AG, Journal of Accounting Research, 2008
Co-Authors: Joseph Weber and Michael Willenborg

The Contracting Benefits of Accounting Conservatism to Lenders and Borrowers, Journal of Accounting and Economics, 2008



John Gamino

"A Power of Enormous Consequence": The Presumption of Correctness in State Taxation, Houston Business and Tax Law Journal, 2017
Co-Authors: Christina Betanzos

Taxing Nonrecourse Litigation Funding, Journal of Legal Tax Research, 2014

"Widely Perceived as Grossly Unfair": The Unfulfilled Promise of Interest Abatement, Journal of Legal Tax Research, 2013

Bringing the Courtroom Into the Classroom, Southwest Teaching & Learning Journal, 2013

Tax Controversy Overburdened: A Critique of Heightened Standards of Proof, The Tax Lawyer, 2006



Maria Loumioti

The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency , Journal of Accounting and Economics, 2021
Co-Authors: Jung Koo Kang; Regina Wittenberg Moerman

Making Sense of Soft Information: Interpretation Bias and Loan Decision Quality, Journal of Accounting and Economics, 2019
Co-Authors: Campbell, D.; Wittenberg-Moerman, R.

Portfolio Performance Manipulation in Collateralized Loan Obligations, Journal of Accounting and Economics, 2019
Co-Authors: Vasvari, F.

Corporate Loan Securitization and the Standardization of Financial Covenants, Journal of Accounting Research, 2018
Co-Authors: Bozanic, Z.; Vasvari, F.

Enhancing Securitized Loan Quality through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative, Journal of Accounting Research, 2017
Co-Authors: Ertan, A.; Wittenberg-Moerman, R.

Speaking of the short-term: disclosure horizon and managerial myopia, Review of Accounting Studies, 2015
Co-Authors: Brochet, F.; Serafeim, G.



Naim Bugra Ozel

Disclosure and Lawsuits Ahead of Initial Public Offerings, The Accounting Review, 2023
Co-Authors: Burcu Esmer and Suhas Sridharan

Economic uncertainty and investor attention, Journal of Financial Economics, 2023
Co-Authors: Daniel Andrei and Henry Friedman

Executive compensation, individual-level tax rates, and insider trading profits, Journal of Accounting and Economics, 2023
Co-Authors: Nathan Goldman

What Moves Stock Prices Around Credit Rating Changes?, Review of Accounting Studies, 2020
Co-Authors: Omri Even-Tov

Reporting and Non-Reporting Incentives in Leasing, The Accounting Review, 2019
Co-Authors: Judson Caskey

Information Asymmetry and the Bond Coupon Choice, The Accounting Review, 2018
Co-Authors: Alon Kalay, Avner Kalay, and Dan Amiram

Earnings Expectations and Employee Safety, Journal of Accounting and Economics, 2017
Co-Authors: Judson Caskey

Real Activity Forecasts Using Loan Portfolio Information, Journal of Accounting Research, 2016
Co-Authors: Urooj Khan

Earnings Announcements, Information Asymmetry, and Timing of Debt Offerings, The Accounting Review, 2015
Co-Authors: Jon Kerr

Corporate Bond Returns and the Financial Crisis, Journal of Banking and Finance, 2014
Co-Authors: David Aboody and Jack Hughes

Inter-Industry Network Structure and the Cross- Predictability of Earnings and Stock Returns, Review of Accounting Studies, 2014
Co-Authors: Daniel Aobdia and Judson Caskey

Legal Environment and the Differential Performance of Publicly-Traded and Privately-Held Firms, The International Journal of Finance, 2012
Co-Authors: Bjorn Jorgensen, Yaniv Konchitchki and Gil Sadka



Ningzhong Li

Major Government Customers and Loan Contract Terms, Review of Accounting Studies, 2022
Co-Authors: Daniel Cohen, Bin Li, Yun Lou

Managerial Career Concerns and Corporate Tax Avoidance: Evidence from the Inevitable Disclosure Doctrine, Contemporary Accounting Research, 2022
Co-Authors: Terry Shevlin, Weining Zhang

Accounting Quality and Debt Concentration, The Accounting Review, 2021
Co-Authors: Yun Lou, Clemens Otto, Regina Wittenberg-Moerman

Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts, Contemporary Accounting Research, 2020
Co-Authors: Steve Crawford, Ying Huang, Ziyun Yang

Litigation Risk and Debt Contracting: Evidence from a Natural Experiment, Journal of Law and Economics, 2020
Co-Authors: Zhihong Chen, Jianghua Shen

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment, Journal of Accounting Research, 2020
Co-Authors: Ying Huang, Yong Yu, Xiaolu Zhou

How does quasi-indexer ownership affect corporate tax planning?, Journal of Accounting and Economics, 2019
Co-Authors: Shuping Chen, Ying Huang, Terry Shevlin

Restrictions on Managers’ Outside Employment Opportunities and Asymmetric Disclosure of Bad versus Good New, The Accounting Review, 2019
Co-Authors: Ashiq Ali, Weining Zhang

Dynamic Threshold Values in Earnings-Based Covenants, Journal of Accounting and Economics, 2016
Co-Authors: Florin Vasvari, Regina Wittenberg-Moerman

Performance Measures in Earnings-Based Financial Covenants in Debt Contracts, Journal of Accounting Research , 2016

Default Clauses in Debt Contracts, Review of Accounting Studies , 2015
Co-Authors: Yun Lou,Florin Vasvari

Macro to Micro: Country Exposures, Firm fundamentals and Stock Returns, Journal of Accounting and Economics , 2014
Co-Authors: Scott Richardson, Irem Tuna

Negotiated Measurement Rules in Debt Contracts, Journal of Accounting Research, 2010



Rafael Copat

Racial Diversity Exposure and Firm Responses Following the Murder of George Floyd, Journal of Accounting Research, 2023
Co-Authors: Karthik Balakrishnan, Daniela De la Parra, and K. Ramesh



Ram Natarajan

The effect of management control mechanisms through risk-taking incentives on asymmetric cost behavior, Review of Quantitative Finance and Accounting , 2020
Co-Authors: W. Li, Y. Zhao and K. Zheng

Market Valuation of Intangible Asset: Evidence on SG&A Expenditure , The Accounting Review, 2019
Co-Authors: R. Banker, R. Huang and S. Zhao

Two-stage estimation of the impact of contextual variables in stochastic frontier production function models using Data Envelopment Analysis: Second stage OLS versus bootstrap approaches, European Journal of Operational Research , 2019
Co-Authors: R. Banker and D. Zhang

Clawback Provision of SOX, Financial Misstatements, and CEO Compensation Structure. , Journal of Accounting, Auditing and Finance, 2016
Co-Authors: Kenneth Zheng

The Effect of Financial Analysts' Strategic Behavior on Analysts' Forecast Dispersion, The Accounting Review, 2012
Co-Authors: Liu, X.

Equity Incentives and Long-Term Value Created by SG&A Expenditure, Contemporary Accounting Research, 2011
Co-Authors: Banker, R., Huang, R.

DEA-based Hypothesis Tests for Comparison of Two Groups of Decision Making Units, European Journal of Operational Research, 2010
Co-Authors: Banker, R., Zheng, Z.

Technological Progress and Productivity Growth in the U.S. Mobile Telecommunications Industry, Annals of Operations Research, 2010
Co-Authors: Banker, R., Cao, Z., Menon, N.

Incentive Contracting and Value-relevance of Earnings and Cash Flows, Journal of Accounting Research, 2009
Co-Authors: Banker, R. and Huang, R.

Evaluating Contextual Variables Affecting Productivity using Data Envelopment Analysis, Operations Research, 2008
Co-Authors: Banker, R.

Estimating Technical and Allocative Efficiency Using DEA: An Application to the U.S. Public Accounting Industry, Journal of Productivity Analysis, 2007
Co-Authors: Banker, R. and Chang, H

Executive Compensation Contracts and Voluntary Disclosure to Security Analysts, Managerial Finance, 2005
Co-Authors: Johnson, M.

Productivity Change, Technical Progress and Relative Efficiency Change in the Public Accounting Industry, Management Science, 2005
Co-Authors: Banker, R. and Chang, H

Reducing Incremental Costs Associated with the Delegation of Incentive Contracting Decisions: An Analysis of Planning and Control Decisions in a Manufacturing Setting in the Presence of Moral Hazard, European Journal of Operational Research, 2005
Co-Authors: Sethuraman, K., and Surysekar, S

Analysis of Trends in Technical and Allocative Efficiency: An Application to Texas Public School Districts, European Journal of Operational Research, 2004
Co-Authors: Banker, R., Janakiraman, S.

Informativeness of Performance Measures in the Presence of Reporting Discretion, Journal of Accounting, Auditing and Finance, 2004

Evaluating the Adequacy of Parametric Functional Forms in Estimating Monotone and Concave Production Functions, Journal of Productivity Analysis, , 2002
Co-Authors: Banker, R. and Janakiraman, S

Y2K spending by Entrepreneurial Firms, Journal of Accounting and Public Policy, 2001
Co-Authors: Anderson, M., Banker, R. and Ravindran, S.

Earnings-based Compensation Schemes and Discretionary Accrual and Expenditure Decisions over CEO Tenure, Managerial Finance, 1999

Stewardship Value of Earnings Components -- Additional Evidence on the Determinants of Executive Compensation, The Accounting Review, 1996

Unobservable Risk Preferences and Value of Information in Financial Markets with Adverse Selection, Journal of Accounting, Auditing and Finance, 1996
Co-Authors: Sarath, B



Rebecca Files

Unraveling Financial Fraud: The Role of the Board of Directors and External Advisors in Conducting Independent Internal Investigations, Contemporary Accounting Research, 2022
Co-Authors: Michelle Liu

Regulator-Cited Cooperation Credit and Firm Value: Evidence from Enforcement Actions, The Accounting Review, 2019
Co-Authors: Gerald S. Martin and Stephanie Rasmussen

Lenders' Response to Peer and Customer Restatements, Contemporary Accounting Research, 2018
Co-Authors: Umit Gurun

Empirical Evidence on Repeat Restatements, Accounting Horizons, 2014
Co-Authors: Nathan Y. Sharp and Anne Thompson

Executive Turnover following Option Backdating Allegations, The Accounting Review, 2013
Co-Authors: Jap Efendi, Bo Ouyang, and Edward P. Swanson

SEC Enforcement: Does Forthright Disclosure and Cooperation Really Matter?, Journal of Accounting and Economics, 2012

Stealth Disclosure of Accounting Restatements, The Accounting Review, 2009
Co-Authors: Edward P. Swanson and Senyo Tse

An Examination of First Call’s Company Issued Guidance Database, Advances in Accounting, 2007
Co-Authors: Lynn Rees



Stanimir Markov

What Do Employees Know? Evidence from a Social Media Platform , Accounting Review, 2020
Co-Authors: Kelly Huang, Meng Li

Determinants and consequences of information processing delay: Evidence from the TR's Institutional Brokers' Estimate System, Journal of Financial Economics , 2018
Co-Authors: Ferhat Akbas, Musa Subasi, and Eric Weisbrod

Analyst tipping: Additional evidence, Journal of Business Finance and Accounting, 2017
Co-Authors: Volkan Muslu and Musa Subasi

The market's assessment of the probability of meeting or beating the consensus, Contemporary Accounting Research, 2017
Co-Authors: Guang Ma

Come on over: Analyst/investor days as a disclosure medium, Accounting Review, 2016
Co-Authors: Markus Kirk

Sell-side debt analysts and debt market efficiency, Management Science, 2016
Co-Authors: Umit Gurun and Rick Johnston

The value of crowdsourced earnings forecasts, Journal of Accounting Research, 2016
Co-Authors: Russell Jame, Rick Johnston, and Michael Wolfe

Access to management and the informativeness of analyst research, Journal of Financial Economics, 2014
Co-Authors: Clifton Green, Russell Jame, and Musa Subasi

Broker-hosted investor conferences, Journal of Accounting and Economics, 2014
Co-Authors: Clifton Green, Russell Jame, and Musa Subasi

Intermediation in the market for equity research, Journal of Financial Research, 2014
Co-Authors: Eng-Joo Tan

How important are earnings announcements as an information source?, European Accounting Review, 2013
Co-Authors: Sudipta Basu, Truong Xuan Duong, and Eng-Joo Tan

Equity analysts and the market's assessment of risk, Journal of Accounting Research, 2012
Co-Authors: Ane Tamayo and Daphne Lui



Suresh Radhakrishnan

Auditors' liability to lenders and auditor conservatism, Management Science, 2020
Co-Authors: Liao P.

Corporate social responsibility report disclosures and analyst forecast accuracy, Journal of Business Ethics, 2019
Co-Authors: Mutlu S., V. Muslu, A. Tsang

A corporate social responsibility framework for accounting research, The International Journal of Accounting , 2018
Co-Authors: A. Tsang, R. Liu

Corporate Lobbying, Visibility and Accounting Conservatism, Journal of Business Finance and Accounting, 2017
Co-Authors: Kong X., A. Tsang

The antecedents of co-developer participation in open source projects, ACM Transactions on Management Information Systems, 2016
Co-Authors: R. Jayant, K.Dogan, and V. Jacob

The effects of the auditor's insurance role on reporting conservatism and audit quality, The Accounting Review, 2016
Co-Authors: Peicheng Liao

Analysts' cash flow forecasts and accrual mispricing, Contemporary Accounting Research, 2015
Co-Authors: Shu-ling Wu

Can payment-per-click induce improvements in click fraud identification technologies?, Information Systems Research, 2015
Co-Authors: M. Chen, V. Jacob, and Y. Ryu

Corporate political connections and the 2008 Malaysian election, Accounting, Organizations and Society, 2015
Co-Authors: F. Gul and S. Fung

Forward-looking disclosures in the MD&A and the financial information environment, Management Science, 2015
Co-Authors: V. Muslu, K. R. Subramaniam and D. Lim

Recognition of future news in earnings and price bubbles in experimental markets, Journal of Accounting Auditing and Finance, 2015

Customers’ capital market information quality and suppliers’ operating performance, Production and Operations Management, 2014
Co-Authors: Z. Wang and Y. Zhang

Investment banks’ entry into new IPO markets and IPO underpricing, Management Science, 2014
Co-Authors: S. Y. U. Fung and F. A. Gul

The China puzzle: Opportunities for accounting research, China Journal of Accounting Research, 2014

A commitment based explanation for outsourcing multiple tasks, Contemporary Accounting Research, 2013
Co-Authors: P. Liao

Discretionary accruals quality, cost of capital, and diversification, Journal of Accounting, Auditing and Finance, 2012
Co-Authors: O. Urcan and S. Demirkan

Discussion of ‘Does the control based approach to consolidated statements better reflect market value than the ownership-based approach?, The International Journal of Accounting, 2012

Non-financial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure, The Accounting Review, 2012
Co-Authors: D. Dhaliwal, A. Tsang and G. Yang

Reexamining the relation between audit and non-audit fees: Dealing with weak instruments in two-stage least squares estimation, Journal of Accounting, Auditing and Finance, 2012
Co-Authors: L. Chan, T. Chen and S. Janakiraman

Is R&D mispriced or properly risk-adjusted?, Journal of Accounting, Auditing and Finance, 2011
Co-Authors: B. Lev and M. Ciftci

Making the business case for corporate philanthropy, Director Notes: The Conference Board, 2011
Co-Authors: B. Lev and C. Petrovits

Managing the versions of a software product under variable and endogenous demand, Information Systems Research, 2011
Co-Authors: K. Dogan, Y. Ji and V. S. Mookerjee

Regulation FD, accounting restatements and transient institutional investors’ trading behavior, Journal of Accounting and Public Policy, 2011
Co-Authors: X. Li, H. Shin and J. Zhang

The valuation-relevance of foreign translation adjustment, The International Journal of Accounting, 2011
Co-Authors: Albert Tsang

Vendor/client interaction for requirements assessments in software development: Implications for feedback process, Information Systems Research, 2011
Co-Authors: V. Jacob and R. Jayant

Institutional investors, managerial ownership and executive compensation, Journal of Accounting, Auditing and Finance, 2010
Co-Authors: S. Janakiraman and A. Tsang

Is doing good, good for you? Yes, charitable contributions enhance revenue growth, Strategic Management Journal, 2010
Co-Authors: B. Lev and C. Petrovits

Private Label Vendor Selection in a Supply Chain: Quality and Clientele Effects, Journal of Retailing, 2010
Co-Authors: N. Kumar and R. Rao

Information sharing and information rents in a two-level supply chain, Asia Pacific Journal of Accounting and Economics, 2009
Co-Authors: B. Srinidhi

Organization capital, ABACUS, 2009
Co-Authors: B. Lev and W. Zhang

The value-relevance of earnings and book values across profit and loss firms: The case of R&D spending, Journal of Accounting and Public Policy, 2009
Co-Authors: L. Franzen

A framework for unused capacity: Theory and empirical analysis,, Journal of Applied Management Accounting Research, 2007
Co-Authors: K. R. Balachandran and S. Li

Corporate disclosures by family firms, Journal of Accounting and Economics, 2007
Co-Authors: A. Ali and T. Chen

Is stock price a good measure for assessing value-relevance of earnings? An empirical test, Review of Managerial Science, 2007
Co-Authors: A. Dontoh and J. Ronen

Regulation Fair Disclosure and analysts’ first-forecast horizon, Journal of Accounting, Auditing and Finance, 2007
Co-Authors: S. Janakiraman and R. Szwejkowski

Effective teaching in business schools: A quest for quality,” in Secrets of Good Teaching, ed. by V. Kirpal, ICFAI University Press, 2006

Vendor certification and appraisal: Implications for supplier quality, Management Science, 2006
Co-Authors: I. Hwang and L. Su

Discussion—The role of “other information” in the valuation of foreign income for U.S. multinationals, Journal of Accounting, Auditing and Finance, 2005

Quality implications of warranty in a supply chain, Management Science, 2005
Co-Authors: K. R. Balachandran

Sharing demand information in a value chain: Implications for pricing and profitability, Review of Quantitative Finance and Accounting, 2005
Co-Authors: B. Srinidhi

The valuation of organizational capital,” (with B. Lev), in Measuring Capital in the New Economy, ed. by Carol Corrado, John Haltiwanger, Dan Sichel, National Bureau of Economics Research, 2005

Service capacity decision and incentive compatible cost allocation for reporting usage forecasts, European Journal of Operational Research, 2004
Co-Authors: K. R. Balachandran

The declining value relevance of accounting information and non-information based trading: An empirical analysis, Contemporary Accounting Research, 2004
Co-Authors: A. Dontoh and J. Ronen

The measurement of firm-specific organization capital, National Bureau of Economic Research, 2003

Product differentiation and commonality in design: Balancing revenue and cost drivers, Management Science, 2001
Co-Authors: P. Desai, S. Kekre and K. Srinivasan

Investor sophistication and patterns in stock returns after earnings announcements, The Accounting Review, 2000, 2000

Investors’ recovery friction and auditor liability rules, The Accounting Review, 1999

Job challenge as a motivator in a principal-agent setting, European Journal of Operational Research, 1999
Co-Authors: J. Ronen

An examination of costing systems in oligopolies, Advances in Quantitative Analysis of Finance and Accounting, 1997
Co-Authors: B. Srinidhi

Avoiding the death spiral: A case for activity-based costing, Journal of Cost Management, 1997
Co-Authors: B. Srinidhi

Cost of congestion, operational efficiency and management accounting, European Journal of Operational Research, 1996
Co-Authors: K. R. Balachandran

Dispersion of analysts’ forecasts, precision of earnings, and trading volume reaction, International Review of Financial Analysis, 1996
Co-Authors: J. Bildersee and J. Ronen

How professional and regulatory bodies facilitate quality management: An analysis using the cascaded house of quality, Quality Management Journal, , 1996
Co-Authors: S. Dutta and B. Srinidhi

Wealth effects and committed cost allocation: An agency theory perspective, Review of Quantitative Finance and Accounting, 1996
Co-Authors: K. R. Balachandran and J. Ronen

Delay cost and incentive schemes for multiple users, Management Science, 1995
Co-Authors: K. R. Balachandran

Stochastic choice hazard and incentives in a common service facility, European Journal of Operational Research, 1995
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Extensions to class dominance characteristics, Management Science, 1994
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Should quality be designed-in or inspected-in? A cost-of-quality framework, Quality Management Journal, 1994
Co-Authors: B. Srinidhi

Optimal use of a service facility with fixed aggregate arrival rates, Journal of Mathematical and Physical Sciences, 1991
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Surya Janakiraman

Discussion of “How does culture impinge upon managers’ demeanor of earnings management? Evidence from cross-country analysis” , The International Journal of Accounting, 2020
Co-Authors: With Suresh Radhakrishnan

Discussion of “What Turns the Taxman On? Tax Aggressiveness, Financial Statement Audits, and Tax Return Adjustments in Small Private Companies” , The International Journal of Accounting, 2020
Co-Authors: Suresh Radhakrishnan

Discussion of 'The effects of Corporate Governance and Product Market Competition on Analysts, The International Journal of Accounting, 2015
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Reexamining the relationship between audit and non-audit fees: Dealing with weak instruments in two-stage least square estimation, Journal of Accounting, Auditing & Finance, 2012
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Discussion of The Information Content of the SG&A Ratio, Journal of Management Accounting Research , 2010

Institutional Investors, Managerial Ownership, and Executive Compensation, Journal of Accounting, Auditing , 2010
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Cost Behavior and Fundamental Analysis of SG&A Costs, Journal of Accounting Auditing and Finance, 2007
Co-Authors: M. Anderson, R.D. Banker, R. Huang

Regulations Fair Disclosure and Analysts’ First Forecast Horizon, Journal of Accounting Auditing and Finance, 2007
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A balanced scorecard analysis of performance metrics, European Journal of Operational Research , 2004
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Analysis of trends in technical and allocative efficiency: An application to Texas public school districts, European Journal of Operational Research , 2004
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Choice of relative performance evaluation for strategic reasons, Managerial Finance , 2004

Are selling, general and administrative Costs “Sticky”? , Journal of Accounting Research , 2003
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Evaluating the adequacy of parametric functional forms in estimating monotone and concave production functions. , Journal of Productivity Analysis , 2002
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Investment opportunities and the structure of executive compensation, Journal of Accounting and Economics , 1996
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An empirical investigation of the relative performance evaluation hypothesis, Journal of Accounting Research, 1992
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Umit Gurun

A Project-Level Analysis of Value Creation in Firms, Financial Management, 2020
Co-Authors: Jonathan Cohn and Rabih Moussawi

Benefits of Publicity, Quarterly Journal of Finance, 2020

Don’t Take Their Word For It: The Misclassification of Bond Mutual Funds, Journal of Finance, 2020
Co-Authors: Huaizhi Chen, Lauren Cohen

Internal Deadlines, Drug Approvals, and Safety Problems, American Economic Review: Insights, 2020
Co-Authors: Lauren Cohen and Danielle Li

Investment in a Smaller World: The Implications of Air Travel for Investors and Firms , Management Science, 2020
Co-Authors: Zhi Da, Bin Li, and Mitch Warachka

IP from IQ: Simplifying Search in Portfolio Choice , Journal of Financial Economics, 2020
Co-Authors: Huaizhi Chen, Lauren Cohen, Dong Lou, and Chris Malloy

Shuffling Through the Bargain Bin: Real Estate Holdings of Public Firms, Review of Finance, 2020
Co-Authors: Irem Demirci and Erkan Yonder

Unlocking Clients: The importance of relationships in the financial advisory industry , Journal of Financial Economics, 2020
Co-Authors: Noah Stoffman and Scott Yonker

Patent Trolls: Evidence from Targeted Firms, Management Science, 2019
Co-Authors: Lauren Cohen and Scott D. Kominers

Lender’s Response to Peer and Customer Restatements , Contemporary Accounting Research, 2018
Co-Authors: Rebecca Files

Resident Networks and Corporate Connections: Evidence from World War II Internment Camps, Journal of Finance, 2017
Co-Authors: Lauren Cohen and Chris Malloy

Substitution between Sources of Finance in Consumer Markets , Management Science, 2017
Co-Authors: Alex Butler, Jess Cornaggia, and Umit Gurun

Troll Check? A Proposal for Administrative Review of Patent Litigation, Boston University Law Review, 2017
Co-Authors: Lauren Cohen, John M. Golden, and Scott D. Kominers

Trust busting: The effect of Fraud on Investor Behavior, Review of Financial Studies, 2017
Co-Authors: Noah Stoffman, and Scott Yonker

Advertising Expensive Mortgages, Journal of Finance, 2016
Co-Authors: Gregor Matvos and Amit Seru

Sell Side Debt Analysts and Market Efficiency , Management Science, 2016
Co-Authors: Rick Johnston, Stanimir Markov

The Growing Problem of Patent Trolling, Science, 2016
Co-Authors: Lauren Cohen, Scott Kominers

Financial Networks and Trading in Emerging Bond Markets, Journal of Financial Markets, 2014
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Frog in the Pan: Continuous Information and Momentum, Review of Financial Studies, 2014
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Anticipatory and Implementation Effects of FIN 46 on the Behavior of Different Market Participants, Asia Pacific Journal of Accounting and Economics, 2012
Co-Authors: Alina Lerman, and Joshua Ronen

Do Hedge Funds Follow Post-Earnings Announcement Drift? Evidence from Quarterly Holdings, Journal of Derivatives and Hedge Fund, 2012
Co-Authors: Coskun, Ali

Don’t Believe the Hype: Local Media Slant, Local Advertising, and Firm Value., Journal of Finance, 2012
Co-Authors: Alex Butler

Educational Networks, Mutual Fund Voting Patterns, and CEO Compensation, Review of Financial Studies, 2012
Co-Authors: Alex Butler

Aggregage Market Reaction to Earnings Announcements, Journal of Accounting Research, 2010
Co-Authors: Cready, William M

Investor sentiment, accruals anomaly, and accruals management, Journal of Accounting, Auditing and Finance, 2009
Co-Authors: Ali, Ashiq

Volatility clustering and the bid-ask spread: Exchange rate behavior in early Renaissance Florence, Journal of Empirical Finance, 2008
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Substitution between Sources of Finance in Consumer Capital Markets, Management Science
Co-Authors: Butler, Alex, Jess Cornaggia



William Cready

Facebook posting and the selective amplification of earnings disclosures, China Journal of Accounting Research, 2019
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Individual investors and the Monday effect, Managerial Finance, 2019
Co-Authors: B.C. Bishal, W. Wang, A. Gurun

Are Trade Size Based Inferences About Traders Reliable? Evidence from Institutional Earnings-Related Trading, Journal of Accounting Research, 2014
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Implicatons of Strategic Alliances for Earnings Quality and Capital Market Investors, Journal of Business Research, 2014
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Market Underestimation of the Implications of R&D Increases for Future Earnings; the U.S. evidence, Journal of Business, Finance, and Accounting, 2012
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Negative Special Items and Future Earnings: Expense Transfer or Real Improvement?”, The Accounting Review, 2012
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Scale Effects of R&D as Reflected in Earnings and Returns, Journal of Accounting and Economics, 2011
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Aggregate Market Reaction to Earnings Announcements, Journal of Accounting Research, 2010
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Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items, The Accounting Review, 2010
Co-Authors: Y. Fan, A. Barua, and W. Thomas

The Persistence and Market Valuation of Recurring Nonrecurring Items, The Accounting Review, 2010
Co-Authors: T. Lopez and C. Sisneros

Discussion of ‘Analyzing the German Accounting Triad with an Enhanced Multifactor Model— ‘Accounting Premium’ for IAS/IFRS and U.S. GAAP Vis-à-vis German GAAP, International Journal of Accounting, 2008

Institutional Stock Ownership, Accrual Management and Information Environment, Journal of Accounting, Auditing, and Finance, 2005
Co-Authors: S. Mitra

Accounting Behavior of German Firms after an ADR Issuance: A Discussion, The International Journal of Accounting, 2003

Debt Covenant Violation and the Value Relevance of Accounting Information, Advances in Financial Planning and Forecasting , 2003
Co-Authors: K. Karim and S. Lim

Restructuring Charges and CEO Compensation: A Reexamination, The Accounting Review, 2003
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The Relative Value of Non-U.S.-Based Annual Reports and Accounts: A Price and Trading Volume Analysis, Review of Accounting and Finance, 2003
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Assessing Investor Response Using Return and Volume Metrics, The Accounting Review, 2002
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The Separation Theorem, Investor ‘Myopia’ and Market Prices: A Discussion of ‘Do Institutional Investors Prefer Near-Term Earnings over Long-Run Value, Contemporary Accounting Research, 2001

Applying Reverse Regression Techniques in Earnings-Return Analyses, Journal of Accounting and Economics, 2000
Co-Authors: D. Hurtt, J. Seida

Annual Earning Announcement Timelines and Investors’ Private Information Acquisition Incentives, The Journal of Accounting and Finance Research, 1999
Co-Authors: K. Brackney

Institutional Ownership, Differential Predisclosure Precision and Trading Volume Reaction at Announcement Dates, Journal of Accounting and Economics, 1997
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Detecting Trading Responses Using Transactions-Based Research Designs, Review of Quantitative Finance and Accounting, 1995
Co-Authors: R. Ramanan

Discussion of “Faculty Contributions to Doctoral Programs, Perspectives on Academic Careers Accounting, 1995

Determinants of Relative Investor Demand for Common Stocks, Journal of Accounting, Auditing and Finance, 1994

Professional Adaptation of ‘Determinants of Relative Investor Demand for Common Stocks’, Journal of Accounting, Auditing, and Finance, 1994

A Comment on the Empirical Distribution of Squared Unexpected Returns, Journal of Accounting Research, 1992
Co-Authors: P. Mynatt

A Comment on the Proper Use of Residuals in Patell’s Squared Unexpected Return Statistic, The Accounting Review, 1992

Premium Bundling, Economic Inquiry, 1991

The Information Content of Annual Reports: A Price and Trading Response Analysis, The Accounting Review, 1991
Co-Authors: P. Mynatt

The Power of Tests Employing Log-Transformed Volume in Detecting Abnormal Trading, Journal of Accounting and Economics, 1991
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Information Value and Investor Wealth: The Case of Earnings Announcements, Journal of Accounting Research, 1988

Understanding Accounting Changes in an Efficient Market: Evidence of a Differential Reaction- A Comment, Replication and Extension,, The Accounting Review, 1987
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The FASB and the SEC: An Uneasy Relationship, Monograph, 1982
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Yibin Zhou

Analyst Report Readability., Contemporary Accounting Research, 2015
Co-Authors: De Franco, G., O. Hope, D. Vyas

Accounting Adjustments and the Valuation of Financial Statement Note Information in 10‐K Filings., The Accounting Review, 2011
Co-Authors: De Franco, G. and W. Franco

Insider‐Trading and Option Grant Timing in Response to Fire Sales (and Purchases) of Stocks by Mutual Funds, Journal of Accounting Research, 2011
Co-Authors: Ali, A. and K. Wei

The Performance of Analysts with a CFA Designation: The Role of Human‐Capital and Signaling Theories, The Accounting Review, 2009
Co-Authors: De Franco, G.



Ying Huang

Customer Concentration and Public Disclosure: Evidence from Management Earnings and Sales Forecasts, Contemporary Accounting Research, 2020
Co-Authors: Steven Crawford, Ningzhong Li, and Ziyun Yang

The Effect of Managerial Litigation Risk on Earnings Warnings: Evidence from a Natural Experiment, Journal of Accounting Research, 2020
Co-Authors: Ningzhong Li, Yong Yu, and Xiaolu Zhou

How Does Quasi-Indexer Ownership Affect Corporate Tax-Planning?, Journal of Accounting and Economics, 2019
Co-Authors: Shuping Chen, Ningzhong Li, and Terry Shevlin

Product Market Competition and Managerial Disclosure of Earnings Forecasts: Evidence from Import Tariff Rate Reductions, The Accounting Review, 2017
Co-Authors: Ross Jennings, and Yong Yu



Yuan Zhang

Corporate Governance and Earnings Management - Evidence from Shareholder Proposals, Contemporary Accounting Research, 2020
Co-Authors: Zhongwen Fan, Suresh Radhakrishnan

Directors’ Informational Role in Corporate Voluntary Disclosure: An Analysis of Directors from Related Industries, Contemporary Accounting Research, 2020
Co-Authors: Ruihao Ke, Meng Li, Zhejia Ling

Social Connection between Media and Firm Executives and the Properties of Media Reporting , Review of Accounting Studies, 2020
Co-Authors: Yi Ru, Jian Xue, Xin Zhou

Social Connections Within Executive Teams and Management Forecasts, Management Science, 2018
Co-Authors: Ruihao Ke, Meng Li, Zhejia Ling

The Economic Consequences of Financial Restatements: Evidence from the Market for Corporate Control, The Accounting Review, 2015
Co-Authors: Amir Amel-Zadeh

Does Investment Efficiency Improve after the Disclosure of Material Weaknesses in Internal Control over Financial Reporting?, Journal of Accounting & Economics, 2013
Co-Authors: Mei Cheng and Dan Dhaliwal

Analysts’ Earnings Forecast, Recommendation and Target Price Revisions, Journal of Portfolio Management, 2012
Co-Authors: Ronen Feldman and Joshua Livnat

Information Interpretation or Information Discovery: Which Role of Analysts Do Investors Value More?, Review of Accounting Studies, 2012
Co-Authors: Joshua Livnat

Option Prices Leading Equity Prices: Do Option Traders Have an Information Advantage?, Journal of Accounting Research, 2012
Co-Authors: Wen Jin and Joshua Livnat

Cover Me: Managers' Responses to Changes in Analyst Coverage in the Post-Regulation FD Period, The Accounting Review, 2011
Co-Authors: Divya Anantharaman

Analysts’ Responsiveness and the Post Earnings Announcement Drift, Journal of Accounting & Economics, 2008

Revenue Recognition Timing and Attributes of Reported Revenue: The Case of Software Industry’s Adoption of SOP 91-1, Journal of Accounting & Economics, 2005

Regulation FD and the Financial Information Environment: Early Evidence, The Accounting Review, 2003
Co-Authors: Frank Heflin and K.R. Subramanyam



Zhonglan Dai

Management team incentive dispersion and firm performance , The Accounting Review, 2016
Co-Authors: Robert Bushman and Weining Zhang

Executive pay-performance-sensitivity and litigation, Contemporary Accounting Research,, 2014
Co-Authors: Li Jin and Weining Zhang

Capital gains taxes and stock return volatility, Journal of American Taxation Association, 2013
Co-Authors: Doug Shackelford and Harold Zhang

Family ownership and CEO turnovers, Contemporary Accounting Research, 2013
Co-Authors: Xia Chen and Qiang Cheng

The impact of financial constraints on the relation between shareholder taxes and the cost of equity capital, The Accounting Review, 2013
Co-Authors: Doug Shackelford, Harold Zhang and Chongyang Chen

Risk and CEO turnover, Journal of Financial Economics, 2010
Co-Authors: Robert Bushman and Xue Wang

Capital gains taxes and asset prices: capitalization or lock-in?, Journal of Finance, 2008
Co-Authors: Edward Maydew, Douglas Shackelford and Harold Zhang