List of Published Works


List of published work

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 for the last six years are provided here.

To request a copy of a particular work, forward a request to the appropriate contact:
Click on the area name to see articles

Academic Area Contact
Accounting Kathleen Milam
Finance / Managerial Economics Beverly Young
Information Systems Aylin Calisir
Operations Management Anna Fox
Marketing Malissa Cloer
Organizations, Strategy and International Management Jennifer Budd



Ashiq Ali

CEO Tenure and Earnings Management, Journal of Accounting and Economics, 2015
with Weining Zhang

Industry Concentration and Corporate Disclosure Policy, Journal of Accounting and Economics , 2014
with Sandy Klasa, and Eric Yeung

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

Dividend Increases and Future Earnings, Asia Pacific Journal of Accounting and Economics, 2012
with Oktay Urcan

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

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

Investor Sentiment, Accruals Anomaly, and Accruals Management , Journal of Accounting Auditing and Finance, 2009
with Umit Gurun

Institutional Stakeholdings and Better Informed Traders at Earnings Announcements, Journal of Accounting and Economics, 2008
with Sandy Klasa, Oliver Li

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

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

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

Short Selling Constraints and Momentum Returns, Journal of Business Finance and Accounting, 2006
with M. Trombley

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

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

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

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

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

Country Specific Factors Related to Financial Reporting and the Value Relevance of Accounting Data , Journal of Accounting Research, 2000
with 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
with Peter Pope

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

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

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

A Second Look at the Negative Earnings Effect , Journal of Portfolio Management, 1994
with April Klein

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

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

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

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

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



Bin Li

Do the FASB’s Standards add Shareholder Value, The Accounting Review, 2017
with Urooj Khan, Shivaram Rajgopal, and Mohan Venkatachalam

R2 and Idiosyncratic Risk are not Interchangeable, The Accounting Review, 2014
with Shivaram Rajgopal and Mohan Venkatachalam



Christina Betanzos

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



Daniel Cohen

Corporate Governance Reform and Executive Incentives: Implications for Investments and Risk Taking, Contemporary Accounting Research, 2013
with A. Dey and T. Lys

Corporate Governance and the Information Environment: Evidence from State Antitakeover Laws, Journal of Accounting and Economics, 2012
with C. Armstrong and K. Balakrishnan

Warranty Reserve: Contingent Liability, Information Signal, or Earnings Management Tool?, The Accounting Review, 2011
with M. Darrough, R. Huang, and T. Zach

The Financial Reporting Environment: Review of the Recent Literature, Journal of Accounting and Economics, 2010
with A. Beyer, T. Lys, and B. Walther

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data, Review of Accounting Studies, 2010
with R. Mashruwala and T. Zach

Accrual-Based and Real Earnings Management Activities around Seasoned Equity Offerings, Journal of Accounting and Economics, 2010
with P. Zarowin

The ‘Numbers Game’ in the Pre- and Post-Sarbanes Oxley Eras, Journal of Accounting, Auditing, and Finance, 2009
with E. Bartov

Venture Capital Financing and the Informativeness of Earnings, Asia-Pacific Journal of Accounting and Economics, 2009
with N. Langberg

Does Information Risk Really Matter? An Analysis of the Determinants and Economic Consequences of Financial Reporting Quality, Asia-Pacific Journal of Accounting and Economics, 2008

Real and Accrual-based Earnings Management in the Pre- and Post-Sarbanes Oxley Periods, The Accounting Review, 2008
with A. Dey and T. Lys

Earnings Announcement Premia and the Limits to Arbitrage, Journal of Accounting and Economics, 2007
with A. Dey, T. Lys and S. Sunder

Another Look at GAAP versus The Street: An Empirical Assessment of Measurement Error Bias, Review of Accounting Studies, 2007
with R. Hann and M. Ogneva

Weighting the Evidence on the Relation between External Corporate Financing Activities, Accruals, and Stock Returns, Weighting the Evidence on the Relation between External Corporate Financing Activities, Accruals, and Stock Returns, 2006
with T. Lys

A Note on Analysts’ Earnings Forecasts Errors Distribution, Journal of Accounting and Economics, 2003
with T. Lys

Substitution between Diesel and Petrol Engines in Private Automobiles: Effects on the Israeli Economy, Israeli Taxation Quarterly, 1998
with E. Sandrow



Gil Sadka

Industry Characteristics, Risk Premiums, and Debt Pricing, The Accounting Review, 2017
with Dan Amiram and Alon Kalay

Expected Earnings, Earnings News and Aggregate Stock Returns, Journal of Financial Markets, 2016
with Jung Ho Choi and Alon Kalay

Aggregate Earnings and Why They Matter, Journal of Accounting Literature, 2015
with Ray Ball

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

State Contract Law and Debt Contracts, Journal of Law and Economics, 2014
with Colleen Honigsberg and Sharon Katz

Earnings Dispersion and Aggregate Stock Returns, Journal of Accounting and Economics, 2012
with Bjorn Jorgensen and Jing Li

Predictability and the Earnings-Returns Relation, Journal of Financial Economics, 2009
with Ronnie Sadka

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

Aggregate Earnings and Asset Prices, Journal of Accounting Research, 2009
with Ray Ball and 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
with 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



Jieying Zhang

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

The Timeliness of the Bond Market Reaction to Bad News Earnings Surprises, Contemporary Accounting Research, 2014
with Mark DeFond

Affiliated bankers on board and conservative accounting, The Accounting Review, 2014
with David Erkens and K.R Subramanyam

A review of archival auditing research, Journal of Accounting and Economics, 2014
with Mark DeFond

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

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

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

Does Auditor Reputation Matter? The Case of KPMG Germany and Comroad AG, Journal of Accounting Research, 2008



John Gamino

"A Power of Enormous Consequence": The Presumption of Correctness in State Taxation, Houston Business and Tax Law Journal, 2017
with 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

Review: Income Tax Law, by Edward J. McCaffery (Oxford Univ. Press 2012), Journal of the American Taxation Association, 2013

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



Lale Guler

Has SFAS 142 Improved the Usefulness of Goodwill Impairment Loss and Goodwill Balances For Investors? , Review of Managerial Science, 2016

Merger and Acquisition Decisions and U.S. Firms’ Voluntary Adoption of Clawback Provisions in Executive Compensation Contracts, Journal of Business, Finance, and Accounting, 2015
with Anna Brown, Paquita Friday, and Carol Marquardt

Goodwill Impairment Losses and CEO Compensation, Journal of Accounting, Auditing, and Finance, 2014
with Masako Darrough and Ping Wang



Mark Anderson

ERP: Drilling for profit in the Oil and Gas Industry Jorge A. Romero, Nirup Menon, Mark Anderson and Rajiv D. Banker Communications of the ACM 2010, 53(7): 118-121, 2010



Meng Li

Is Japan Really a "Buy"? The Corporate governance, Cash Holdings, and Economic Performance of Japanese Companies, Journal of Business Finance & Accounting, 2016
with Kazuo Kato and Douglas Skinner



Naim Bugra Ozel

Earnings Expectations and Employee Safety, Journal of Accounting and Economics, 2017
with Judson Caskey

Real Activity Forecasts Using Loan Portfolio Information, Journal of Accounting Research, 2016
with Urooj Khan

Earnings Announcements, Information Asymmetry, and Timing of Debt Offerings, The Accounting Review, 2015
with Jon Kerr

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

Corporate Bond Returns and the Financial Crisis, Journal of Banking and Finance, 2014
with David Aboody and Jack Hughes

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



Nathan Goldman

Do Income Tax Related Deficiencies in Publicly Disclosed PCAOB Part II Reports Influence Audit Client Financial Reporting of Income Tax Accounts, The Accounting Review, 2016
with Katharine Drake; Stephen Lusch

The Cost of Compliance: FIN 48 and Audit Fees, The Journal of the American Taxation Association, 2016
with Matthew Erickson; Jim Stekelberg



Ningzhong Li

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

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

Default Clauses in Debt Contracts, Review of Accounting Studies , 2015
with Yun Lou,Florin Vasvari

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

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



Nir Yehuda

Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate, The Accounting Review, 2018
with Florent Rouxelin and Wan Wongsunwai

The Nature and Implications of Acquisition Goodwill, Asia Pacific Journal of Accounting and Economics, 2018
with Linda Vincent and Thomas Lys

The Economic Consequences of Perk Disclosure, Contemporary Accounting Research, 2017
with Yaniv Grinstein and David Weinbaum

The Mispricing of Cash Flows and Accruals at Different Life-Cycle Stages, Contemporary Accounting Research, 2015
with Paul Hribar

Mutual Fund Family Size and Mutual Fund Performance: The Role of Regulatory Changes, Journal of Accounting Research, 2012
with Sanjeev Bhojraj and Young-Jun Cho

The Pricing of Earnings and Cash Flows and an Affirmation of Accrual Accounting , Review of Accounting Studies, 2009
with Stephen Penman



Ram Natarajan

Clawback Provision of SOX, Financial Misstatements, and CEO Compensation Structure. , Journal of Accounting, Auditing and Finance, 2016
with Kenneth Zheng

The Effect of Financial Analysts' Strategic Behavior on Analysts' Forecast Dispersion, The Accounting Review, 2012
with Liu, X.

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

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

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

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

Evaluating Contextual Variables Affecting Productivity using Data Envelopment Analysis, Operations Research, 2008
with Banker, R.

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

Executive Compensation Contracts and Voluntary Disclosure to Security Analysts, Managerial Finance, 2005
with Johnson, M.

Productivity Change, Technical Progress and Relative Efficiency Change in the Public Accounting Industry, Management Science, 2005
with 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
with Sethuraman, K., and Surysekar, S

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

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

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

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

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

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

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



Rebecca Files

Lenders' Response to Peer and Customer Restatements, Contemporary Accounting Research, 2017
with Umit Gurun

Empirical Evidence on Repeat Restatements, Accounting Horizons, 2014
with Nathan Y. Sharp and Anne Thompson

Executive Turnover following Option Backdating Allegations, The Accounting Review, 2013
with 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
with Edward P. Swanson and Senyo Tse

An Examination of First Call’s Company Issued Guidance Database, Advances in Accounting, 2007
with Lynn Rees



Stan Markov

Inflation, earnings forecasts, and post-earnings annoucement drift Stan Markov, Sudipta Basu and Lakshmanan Shivakumar The Review of Accounting Studies 2010, 15(2):, 2010



Suresh Radhakrishnan

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

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

Corporate political connections and the 2008 Malaysian election, Accounting, Organizations and Society, 2015
with F. Gul and S. Fung

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

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

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

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

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

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

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
with P. Liao

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
with L. Chan, T. Chen and S. Janakiraman

Discretionary accruals quality, cost of capital, and diversification, Journal of Accounting, Auditing and Finance, 2012
with O. Urcan and S. Demirkan

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

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

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

The valuation-relevance of foreign translation adjustment, The International Journal of Accounting, 2011
with Albert Tsang

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

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

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

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

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

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

Institutional investors, managerial ownership and executive compensation, Journal of Accounting, Auditing and Finance, 2010
with S. Janakiraman and A. Tsang

Organization capital, ABACUS, 2009
with B. Lev and W. Zhang

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

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
with L. Franzen

Corporate disclosures by family firms, Journal of Accounting and Economics, 2007
with 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
with A. Dontoh and J. Ronen

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

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

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

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

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
with K. R. Balachandran

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

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

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

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

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
with P. Desai, S. Kekre and K. Srinivasan

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

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

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

An examination of costing systems in oligopolies, Advances in Quantitative Analysis of Finance and Accounting, 1997
with B. Srinidhi

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

Cost of congestion, operational efficiency and management accounting, European Journal of Operational Research, 1996
with K. R. Balachandran

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

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

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

Delay cost and incentive schemes for multiple users, Management Science, 1995
with K. R. Balachandran

Stochastic choice hazard and incentives in a common service facility, European Journal of Operational Research, 1995
with K. R. Balachandran

Extensions to class dominance characteristics, Management Science, 1994
with K. R. Balachandran

Should quality be designed-in or inspected-in? A cost-of-quality framework, Quality Management Journal, 1994
with B. Srinidhi

Optimal use of a service facility with fixed aggregate arrival rates, Journal of Mathematical and Physical Sciences, 1991
with K. R. Balachandran



Surya Janakiraman

Discussion of 'The effects of Corporate Governance and Product Market Competition on Analysts" Forecasts: evidence from the Brazilian Capital Market" , The International Journal of Accounting, 2015
with S. Radhakrishnan

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
with L. Chan, T. Chen, and S. Radhakrishnan

Institutional Investors, Managerial Ownership, and Executive Compensation, Journal of Accounting, Auditing , 2010
with S. Radhakrishnan and A. Tsang

Discussion of The Information Content of the SG&A Ratio, Journal of Management Accounting Research , 2010

Regulations Fair Disclosure and Analysts’ First Forecast Horizon, Journal of Accounting Auditing and Finance, 2007
with S. Radhakrishnan, and R. Szwejkowski

Cost Behavior and Fundamental Analysis of SG&A Costs, Journal of Accounting Auditing and Finance, 2007
with M. Anderson, R.D. Banker, R. Huang

A balanced scorecard analysis of performance metrics, European Journal of Operational Research , 2004
with R.D. Banker, H. Chang and C. Konstans

Analysis of trends in technical and allocative efficiency: An application to Texas public school districts, European Journal of Operational Research , 2004
with R.D. Banker and R. Natarajan

Choice of relative performance evaluation for strategic reasons, Managerial Finance , 2004

Are selling, general and administrative Costs “Sticky”? , Journal of Accounting Research , 2003
with M.C, Anderson., R.D. Banker

Evaluating the adequacy of parametric functional forms in estimating monotone and concave production functions. , Journal of Productivity Analysis , 2002
with R.D. Banker. and R. Natarajan

Investment opportunities and the structure of executive compensation. , Journal of Accounting and Economics , 1996
with W.R. Baber and S. Kang.

Investment opportunities and the structure of executive compensation, Journal of Accounting and Economics , 1996
with W.R. Baber and S. Kang

An empirical investigation of the relative performance evaluation hypothesis. , Journal of Accounting Research , 1992
with R. Lambert. and D.F. Larcker.

An empirical investigation of the relative performance evaluation hypothesis, Journal of Accounting Research, 1992
with R. Lambert and D.F. Larcker



Todd Kravet

Accounting restatements and information risk Todd Kravet and Terry Shevlin Review of Accounting Studies 2010, 15(2): 264-294, 2010



Umit Gurun

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

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

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

The Growing Problem of Patent Trolling, Science, 2016
with Lauren Cohen, Scott Kominers

Sell Side Debt Analysts and Market Efficiency , Management Science, 2016
with Rick Johnston, Stanimir Markov

Advertising Expensive Mortgages, Journal of Finance, 2016
with Gregor Matvos and Amit Seru

Frog in the Pan: Continuous Information and Momentum, Review of Financial Studies, 2014
with Zhi Da and Mitch Warachka

Financial Networks and Trading in Emerging Bond Markets, Journal of Financial Markets, 2014
with Booth, Geoffrey and Harold Zhang

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

Educational Networks, Mutual Fund Voting Patterns, and CEO Compensation, Review of Financial Studies, 2012
with Alex Butler

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

Anticipatory and Implementation Effects of FIN 46 on the Behavior of Different Market Participants, Asia Pacific Journal of Accounting and Economics, 2012
with Alina Lerman, and Joshua Ronen

Aggregage Market Reaction to Earnings Announcements, Journal of Accounting Research, , 2010
with Cready, William M

Investor sentiment, accruals anomaly, and accruals management, Journal of Accounting, Auditing and Finance, 2009
with Ali, Ashiq

Volatility clustering and the bid-ask spread: Exchange rate behavior in early Renaissance Florence, Journal of Empirical Finance, 2008
with Booth, Geoffrey

Advertising Expensive Mortgages, Journal of Finance
with Gregor Matvos, and Amit Seru

Substitution between Sources of Finance in Consumer Capital Markets, Management Science
with Butler, Alex, Jess Cornaggia

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



Volkan Muslu

Why are Recommendations Optimistic? Evidence from Analysts’ Coverage Initiations., 2011

Shareholder Activism and CEO Pay, 2011

Book Review: ‘The Timing of Income Recognition in Tax Law and the Time Value of Money’ by Moshe Shekel, 2011

Market demand for conservative analysts Volkan Muslu and Artur Hugon Journal of Accounting and Economics 2010, 50(1): 42-57, 2010



William Cready

Are Trade Size Based Inferences About Traders Reliable? Evidence from Institutional Earnings-Related Trading, Journal of Accounting Research, 2014
with A. Kumas and M. Subasi

Market Underestimation of the Implications of R&D Increases for Future Earnings; the U.S. evidence, Journal of Business, Finance, and Accounting, 2012
with A. Ali and M. Ciftci

Negative Special Items and Future Earnings: Expense Transfer or Real Improvement?”, The Accounting Review, 2012
with T. Lopez and C. Sisneros

Scale Effects of R&D as Reflected in Earnings and Returns, Journal of Accounting and Economics, 2011
with M. Ciftci

The Persistence and Market Valuation of Recurring Nonrecurring Items, The Accounting Review, 2010
with T. Lopez and C. Sisneros

Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items, The Accounting Review, 2010
with Y. Fan, A. Barua, and W. Thomas

Aggregate Market Reaction to Earnings Announcements, Journal of Accounting Research, 2010
with U. Gurun

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
with S. Mitra

Restructuring Charges and CEO Compensation: A Reexamination, The Accounting Review, 2003
with D. Adut and T. Lopez

The Relative Value of Non-U.S.-Based Annual Reports and Accounts: A Price and Trading Volume Analysis, Review of Accounting and Finance, 2003
with K. Olibe

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

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

Assessing Investor Response Using Return and Volume Metrics, The Accounting Review, 2002
with D. Hurtt

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
with D. Hurtt, J. Seida

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

Institutional Ownership, Differential Predisclosure Precision and Trading Volume Reaction at Announcement Dates, Journal of Accounting and Economics, 1997
with S. Utama

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

Detecting Trading Responses Using Transactions-Based Research Designs, Review of Quantitative Finance and Accounting, 1995
with R. Ramanan

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
with P. Mynatt

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

The Power of Tests Employing Log-Transformed Volume in Detecting Abnormal Trading, Journal of Accounting and Economics, 1991
with R. Ramanan

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

Premium Bundling, Economic Inquiry, 1991

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
with J. Shank

The FASB and the SEC: An Uneasy Relationship, Monograph, 1982
with S. Galipo, S. Rose, and D. Tidrick



Xu Li

Are corporate managers savvy about their stock price? Evidence from insider trading after earnings annoucements Adam Kolasinski and Xu Li Journal of Accounting and Public Policy 2010, 29( ): 27-44, 2010



Yibin Zhou

Analyst Report Readability., Contemporary Accounting Research, 2015
with De Franco, G., O. Hope, D. Vyas

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

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

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



Ying Huang

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



Yuan Zhang

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

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

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

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

Analysts’ Earnings Forecast, Recommendation and Target Price Revisions, Journal of Portfolio Management, 2012
with Ronen Feldman and Joshua Livnat

Cover Me: Managers' Responses to Changes in Analyst Coverage in the Post-Regulation FD Period, The Accounting Review, 2011
with 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
with Frank Heflin and K.R. Subramanyam



Zhonglan Dai

Management team incentive dispersion and firm performance , The Accounting Review, 2016
with Robert Bushman and Weining Zhang

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

Family ownership and CEO turnovers, Contemporary Accounting Research, 2013
with 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
with Doug Shackelford, Harold Zhang and Chongyang Chen

Capital gains taxes and stock return volatility, Journal of American Taxation Association, 2013
with Doug Shackelford and Harold Zhang

Risk and CEO turnover, Journal of Financial Economics, 2010
with Robert Bushman and Xue Wang

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