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Overvaluation and the Choice of Alternative Earnings Management Mechanisms
ABSTRACT In this study I examine how the degree and duration of overvaluation affect management's use of alternative within-GAAP earnings management, restrictions on further exploitation ofExpand
Externalities of Public Firm Presence: Evidence from Private Firms’ Investment Decisions
Public firms provide a large amount of information through their disclosures. In addition, information intermediaries publicly analyze, discuss and disseminate these disclosures. Thus, greater publicExpand
The Separation of Ownership and Control and Corporate Tax Avoidance
We examine whether variation in the separation of ownership and control influences the tax practices of private firms with different ownership structures. Fama and Jensen (1983) assert that whenExpand
A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis
ABSTRACT: Critics argue that fair value provisions in U.S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which curtailed lending and triggered assetExpand
Discretionary Accounting Choices and the Predictive Ability of Accruals with Respect to Future Cash Flows
Using a sample of restatement firms and a meet-or-beat model to classify firms as making discretionary accounting choices for opportunistic meet-or-beat (OP-MB) reasons, we show that originallyExpand
Earnings Management Strategies and the Trade‐Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
ABSTRACT: Prior research has separately examined pretax earnings management activities that have current taxable income consequences (book‐tax “conforming earnings management”) and those that do notExpand
Conforming Tax Avoidance and Capital Market Pressure
In this study, we develop a measure of corporate tax avoidance that reduces both financial and taxable income, which we refer to as “book-tax conforming” tax avoidance. We use simulation analyses,Expand
Earnings Management Strategies and the Trade‐Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
ABSTRACT: Prior research has separately examined pretax earnings management activities that have current taxable income consequences (book‐tax “conforming earnings management”) and those that do notExpand
The Impact of Private Equity Ownership on Corporate Tax Avoidance
This study investigates whether private equity (PE) firms influence the tax practices of their portfolio firms. Prior research documents that PE firms create economic value in portfolio firms throughExpand
Accounting Restatements and the Timeliness of Disclosures
SYNOPSIS:  Regulators are concerned that during the process of restating financial statements, firms fail to provide timely progress updates, and delay earnings announcements and regulatory filings.Expand
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