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Submissions from 2017

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Leveling the Playing Field between Large and Small Institutions: Evidence from the SEC's XBRL Mandate, Neil Bhattacharya, Young Jun Cho, and Jae B. Kim

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The Value of Crowdsourced Earnings Forecasts, Russell Jame, Rick Johnston, Stanimir Markov, and Michael Wolfe

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Does Crowdsourced Research Discipline Sell-Side Analysts?, Russell Jame, Stanimir Markov, and Michael Wolfe

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Social Connections within Executive Teams and Management Forecasts, Ruihao Ke, Meng Li, Zhejia Ling, and Yuan Zhang

Submissions from 2016

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Determinants and Consequences of Information Processing Delay: Evidence from the Thomson Reuters Institutional Brokers’ Estimate System, Ferhat Akbas, Stanimir Markov, Musa Subasi, and Eric H. Weisbrod

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Can Short Sellers Constrain Opportunistic Non-GAAP Earnings Reporting?, Neil Bhattacharya, Theodore E. Christensen, Qunfeng Liao, and Bo Ouyang

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Do Equity Analysts Benefit from Access to High Quality Debt Research?, Artur Hugon, An-Ping Lin, and Stanimir Markov

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Global Expertise of Financial Analysts, Guang Ma, Stanimir Markov, and Joanna Shuang Wu

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The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives’ Equity Portfolios, Hyungshin Park and Dimitris Vrettos

Submissions from 2015

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The Relation between Bank Credit-Risk Management Procedures and Originate-to-Distribute Mortgage Quality During the Financial Crisis, Gauri Bhat and Jian Cai

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Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps, Gauri Bhat, Jeffrey Callen, and Dan Segal

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The Impact of Risk-Modeling Disclosures on the Market Perception of Banks’ Estimated Fair Value Gains and Losses for Financial Instruments, Gauri Bhat and Stephen Ryan

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The Moderating Effect of Relative Performance Evaluation on the Risk Incentive Properties of Executives' Equity Portfolios, Hyungshin Park and Dimitris Vrettos

Submissions from 2014

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Credit Risk and IFRS: The Case of Credit Default Swaps, Gauri Bhat, Jeffrey Callen, and Dan Segal

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Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks’ Loan Loss Accruals, Gauri Bhat, Joshua A. Lee, and Stephen G. Ryan

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When Do Governance Mechanisms Matter Most?, Derek Horstmeyer and Kara Wells

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Estimating the Equity Risk Premium Using Implied Cost of Capital, Ruihao Ke and Jing Liu

Submissions from 2013

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The Effect of Restatement Detection Speed on Reporting Credibility, Mark Hirschey, Kevin R. Smith, and Wendy M. Wilson

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The Value of Crowdsourced Earnings Forecasts, Russell Jame, Rick Johnston, Stanimir Markov, and Michael Wolfe

Submissions from 2012

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The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality, Gauri Bhat, Stephen G. Ryan, and Dushyantkumar Vyas

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A First Look at Mutual Funds that Use Short Sales, Honghui Chen, Hemang Desai, and Srinivasan Krishnamurthy

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Did Information Intermediaries See the Warning Signals of the Banking Crisis from Leading Indicators in Banks’ Financial Statements?, Hemang Desai, Shiva Rajgopal, and Jeff Jiewei Yu

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Access to Management and the Informativeness of Analyst Research, T. Clifton Green, Russell Jame, Stanimir Markov, and Musa Subasi

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Come on Over: Analyst/Investor Days as a Disclosure Medium, Marcus Kirk and Stanimir Markov

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Equity Analysts and the Market’s Assessment of Risk, Daphne Lui, Stanimir Markov, and Ane Tamayo

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The Use of Management Control Mechanisms to Mitigate Moral Hazard in the Decision to Outsource, Karen Sedatole, Dimitris Vrettos, and Sally K. Widener

Submissions from 2011

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Panacea, Pandora’s Box, or Placebo: Feedback in Bank Holdings of Mortgage‐Backed Securities and Fair Value Accounting, Gauri Bhat, Richard Frankel, and Xiumin Martin

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The Role of Accounting in the Use of Employee Options, Hemang Desai, Zining Li, and Suning Zhang

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Broker-Hosted Investor Conferences, T. Clifton Green, Russell Jame, Stanimir Markov, and Musa Subasi

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The Market’s Assessment of the Probability of Meeting or Beating the Consensus, Guang Ma and Stanimir Markov

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Analyst Tipping: Additional Evidence, Stanimir Markov, Volkan Muslu, and Musa Subasi

Submissions from 2010

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How Important are Earnings Announcements as an Information Source?, Sudipta Basu, Truong X. Duong, Stanimir Markov, and Eng-Joo Tan

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The Impact of IFRS Adoption on the Value Relevance of Book Value and Earnings, Peter Clarkson, J. Douglas Hanna, Gordon D. Richardson, and Rex Thompson

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Financial Reporting Credibility after SOX: Evidence from Earnings Restatements, Mark Hirschey, Kevin R. Smith, and Wendy M. Wilson

Submissions from 2009

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How Important are Earnings Announcements as an Information Source?*, Sudipta Basu, Truong X. Duong, Stanimir Markov, and Eng Joo Tan

Submissions from 2008

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Risk Relevance of Fair Value Gains and Losses, and the Impact of Disclosure and Corporate Governance, Gauri Bhat

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Earnings Quality and Information Asymmetry: Evidence from Trading Costs, Neil Bhattacharya, Hemang Desai, and Kumar Venkataraman

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Sell-Side Debt Analysts and Debt Market Efficiency, Umit G. Gurun, Rick Johnston, and Stanimir Markov

Submissions from 2007

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Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry, Gauri Bhat

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Does Earnings Quality Affect Information Asymmetry? Evidence from Trading Costs, Neil Bhattacharya, Hemang Desai, and Kumar Venkataraman

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On the Weighting of Individual Analyst Forecasts in the Consensus, Marty Butler, Stanimir Markov, and Arthur G. Kraft

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Using Market Reaction to Infer Persistence of Earnings Surprises, Gia Chevis and Gregory A. Sommers

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On Distinguishing Between Valuation and Arbitrage Motivated Short Selling, Hemang Desai, Srinivasan Krishnamurthy, and Kumar Venkataraman

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Which Competitive Efforts Lead to Future Abnormal Economic Rents? Using Accounting Ratios to Assess Competitive Advantage, Victoria Dickinson and Gregory A. Sommers

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Effect of Analysts' Optimism on Estimates of the Expected Rate of Return Implied By Earnings Forecasts, Peter D. Easton and Gregory A. Sommers

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What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Assessments, Daphne Lui, Stanimir Markov, and Ane Tamayo

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An Empirical Analysis of the Decline in the Information Content of Earnings Following Restatements, Wendy M. Wilson

Submissions from 2006

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Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data, Kristian D. Allee, Neil Bhattacharya, Ervin L. Black, and Theodore E. Christensen

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Does Corporate Governance Transparency affect the Accuracy of Analyst Forecasts?, Gauri Bhat, Ole-Kristian Hope, and Tony Kang

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Fair Value's Affect on Accounting's Ability to Predict Future Cash Flows: A Glance Back and a Look at the Potential Impact of Reaching the Goal, Keji Chen, Gregory A. Sommers, and Gary K. Taylor

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Systematic Share Price Fluctuations after Bankruptcy Filings and the Investors Who Drive Them, Mark Dawkins, Neil Bhattacharya, and Linda Smith Bamber

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Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings?, Mark H. Lang, Jana Smith Raedy, and Wendy M. Wilson

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Predictability in Financial Analyst Forecast Errors: Learning or Irrationality, Stanimir Markov and Ane Tamayo

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The Information Content of Earnings Following Restatements, Wendy M. Wilson

Submissions from 2005

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Loss Function Assumptions in Rational Expectations Tests on Financial Analysts' Earnings Forecasts, Sudipta Basu and Stanimir Markov

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Inflation, Earnings Forecasts, and Post-Earnings Announcement Drift, Sudipta Basu, Stanimir Markov, and Lakshmanan Shivakumar

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The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover, Hemang Desai, Chris E. Hogan, and Michael S. Wilkins

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The Effectiveness of Regulation Fd, Andreas Gintschel and Stanimir Markov

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What Makes a Stock Risky? Evidence from Sell-Side Analysts' Risk Ratings, Daphne Lui, Stanimir Markov, and Ane Tamayo

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Separating the Effects of Asymmetric Incentives and Inefficient Use of Information on Financial Analysts' Consensus Earnings Forecast Errors, Stanimir Markov and Min Yen Tan

Submissions from 2004

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Pro Forma Disclosure and Investor Sophistication: External Validation of Experimental Evidence Using Archival Data, Kristian D. Allee, Neil Bhattacharya, Ervin L. Black, and Theodore E. Christensen

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Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, and Chad R. Larson

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Who Trades on Pro Forma Earnings Information?, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, and Richard Mergenthaler

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The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover, Hemang Desai, Chris E. Hogan, and Michael S. Wilkins

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Long-Run Stock Returns Following Briloff's Analyses, Hemang Desai and Prem C. Jain

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Do Short Sellers Target Firms with Poor Earnings Quality? Evidence from Earnings Restatements, Hemang Desai, Srinivasan Krishnamurthy, and Kumar Venkataraman

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Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to Us Earnings?, Mark H. Lang, Jana Smith Raedy, and Wendy M. Wilson

Submissions from 2003

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Loss Function Assumptions in Rational Expectations Tests on Financial Analysts' Earnings Forecasts, Sudipta Basu and Stanimir Markov

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Assessing the Relative Informativeness and Permanence of Pro Forma Earnings and Gaap Operating Earnings, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, and Chad R. Larson

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Empirical Evidence on Recent Trends in Pro Forma Reporting, Neil Bhattacharya, Ervin L. Black, Theodore E. Christensen, and Richard Mergenthaler

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Value-Glamour and Accruals Mispricing: One Anomaly or Two?, Hemang Desai, Shivaram Rajgopal, and Mohan Venkatachalam

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Performance-Based Compensation in Professional Service Firms, Christopher D. Ittner, David F. Larcker, and Mina Pizzini

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Predictability in Financial Analyst Forecast Errors: Learning or Irrationality?, Stanimir Markov and Ane Tamayo

Submissions from 2002

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Value-Glamour and Accruals Mispricing: One Anomaly or Two?, Hemang Desai, Shivaram Rajgopal, and Mohan Venkatachalam

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The Effectiveness of Regulation Fd, Andreas Gintschel and Stanimir Markov

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Log-Linear Stock Valuation Based on Accounting Information, Rex Thompson, Randolph P. Beatty, and Susan Riffe

Submissions from 2001

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Investors' Trade Size and Trading Responses Around Earnings Announcements: An Empirical Investigation, Neil Bhattacharya

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The Share Repurchase Announcement Puzzle: Theory and Evidence, Utpal Bhattacharya and Stacey E. Jacobsen

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The Effect of Taxes on Acquisition Price and Transaction Structure, Steven L. Henning, Wayne Shaw, and Toby Stock

Submissions from 2000

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An Investigation of the Informational Role of Short Interest in the Nasdsaq Market, Hemang Desai, S. Ramu Thiagarajan, K. Ramesh, and Bala Balachandran

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Scale and Scale Effects in Market-Based Accounting Research, Peter D. Easton and Gregory A. Sommers

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The Persistence of IPO Mispricing and the Predictive Power of Flipping, Laurie Krigman, Wayne Shaw, and Kent L. Womack

Submissions from 1999

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Profitable Predictability in the Cross Section of Stock Returns, J. Douglas Hanna and Mark J. Ready

Submissions from 1998

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Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital and Earnings, Anne Beatty, Sandra Chamberlain, and Joseph Magliolo

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The Method of Comparables in Tax Court Valuation of Privately-Held Firms: An Empirical Investigation, Randolph P. Beatty, Susan Riffe, and Rex Thompson

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An Analysis of the Tradeoff between Tax Deferred Earnings in Iras and Preferential Capital Gains, Terry L. Crain and Jeffrey R. Austin

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An Analysis of the Recommendations of the Superstar Money Managers at Barron's Annual Roundtable, Hemang Desai and Prem C. Jain

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Long-Run Common Stock Returns Following Stock Splits and Stock Dividends, Hemang Desai and Prem C. Jain

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Uncertainty About Future Earnings as a Determinant of Bias in Analysts'Earnings Forecasts, Bong-Heui Han, David Manry, and Wayne Shaw

Submissions from 1997

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Long-Run Common Stock Returns Following Stock Splits and Reverse Splits, Hemang Desai and Prem C. Jain

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Stock Price Predictions with Accounting Information, Susan Riffe and Rex Thompson

Submissions from 1996

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The Choice of Incentive Stock Options vs. Nonqualified Stock Options: A Marginal Tax Rate Perspective, Jeffrey R. Austin, Jennifer J. Gaver, and Kenneth M. Gaver

Submissions from 1995

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An Empirical Analysis of the Economic Implications of Fair Value Accounting for Investment Securities, Anne Beatty, Sandra Chamberlain, and Joseph Magliolo