David B. Farber

Indiana University Kelley School of Business Indianapolis

Associate Professor

801 W Michigan Ave

Indianapolis, IN 46202

United States

SCHOLARLY PAPERS

11

DOWNLOADS
Rank 8,169

SSRN RANKINGS

Top 8,169

in Total Papers Downloads

6,716

SSRN CITATIONS
Rank 8,638

SSRN RANKINGS

Top 8,638

in Total Papers Citations

121

CROSSREF CITATIONS

25

Scholarly Papers (11)

Restoring Trust after Fraud: Does Corporate Governance Matter?

Number of pages: 43 Posted: 30 Jun 2004
David B. Farber
Indiana University Kelley School of Business Indianapolis
Downloads 2,656 (5,613)
Citation 108

Abstract:

Loading...

Fraud, corporate governance, credible financial reporting, investor trust, agency costs, independent directors, audit committee

Restoring Trust after Fraud: Does Corporate Governance Matter?

Posted: 06 Oct 2004
David B. Farber
Indiana University Kelley School of Business Indianapolis

Abstract:

Loading...

Fraud, corporate governance, credible financial reporting, investor trust, agency costs, independent directors, audit committee

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Sauder School of Business Working Paper
Number of pages: 54 Posted: 26 Sep 2005 Last Revised: 16 Apr 2013
Qiang Cheng and David B. Farber
Singapore Management University and Indiana University Kelley School of Business Indianapolis
Downloads 1,189 (20,177)
Citation 16

Abstract:

Loading...

Earnings restatements, Stock options, CEO compensation, Operating performance

Earnings Restatements, Changes in CEO Compensation, and Firm Performance

Accounting Review 83 (5): 1217-1250, September 2008
Posted: 10 Apr 2008 Last Revised: 05 Mar 2014
Qiang Cheng and David B. Farber
Singapore Management University and Indiana University Kelley School of Business Indianapolis

Abstract:

Loading...

Earnings restatements, Stock options, CEO compensation, Operating performance

3.

Response by the Financial Reporting Policy Committee of the Financial Accounting and Reporting Section of the American Accounting Association to the SEC Release: Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards Without Reconciliation to U.S. GAAP

Number of pages: 38 Posted: 16 Jan 2008
Indiana University - Kelley School of Business - Department of Accounting, Financial Accounting Standards Board, Boston College, University of Louisville - College of Business, R.G. Associates, Indiana University Kelley School of Business Indianapolis, Florida Atlantic University - School of Accounting, Indiana University - Kelley School of Business - Department of Accounting, Microsoft Corporation, University of Notre Dame - Department of Accountancy, Dartmouth College - Tuck School of Business and Emory University Goizueta Business School
Downloads 871 (32,274)
Citation 3

Abstract:

Loading...

International Accounting, US GAAP Reconciliation, Foreign Private Issuers

4.

Congressional Intervention in the Standard Setting Process: An Analysis of the Stock Option Accounting Reform Act of 2004

Accounting Horizons, Forthcoming, 2007
Number of pages: 41 Posted: 02 Feb 2005
David B. Farber, Marilyn F. Johnson and Kathy R. Petroni
Indiana University Kelley School of Business Indianapolis, Michigan State University - Department of Accounting & Information Systems and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 506 (65,996)
Citation 1

Abstract:

Loading...

PAC, H.R. 3574, employee stock options, standard setting, lobbying

5.

Changes in Operational Efficiency and Firm Performance: A Frontier Analysis Approach

Contemporary Accounting Research, Vol. 30, No. 3, 2013
Number of pages: 55 Posted: 23 Sep 2010 Last Revised: 28 Oct 2019
Bok Baik, Joon Chae, Sunhwa Choi and David B. Farber
Seoul National University, Seoul National University, Seoul National University - Business School and Indiana University Kelley School of Business Indianapolis
Downloads 465 (73,273)
Citation 3

Abstract:

Loading...

Operational Efficiency, Data Envelopment Analysis, Stochastic Frontier Analysis, Fundamental Analysis

6.

Managerial Ability and Income Smoothing

The Accounting Review, Forthcoming (DOI/10.2308/accr-52600)
Number of pages: 47 Posted: 23 Oct 2019
Bok Baik, Sunhwa Choi and David B. Farber
Seoul National University, Seoul National University - Business School and Indiana University Kelley School of Business Indianapolis
Downloads 418 (83,417)
Citation 2

Abstract:

Loading...

Income Smoothing, Managerial Ability, Earnings Informativeness, Signaling

7.

Analysts' Incentives and Street Earnings

Journal of Accounting Research, March 2009, AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Papers
Number of pages: 39 Posted: 18 Sep 2006 Last Revised: 30 Dec 2008
Bok Baik, David B. Farber and Kathy R. Petroni
Seoul National University, Indiana University Kelley School of Business Indianapolis and Michigan State University - Eli Broad College of Business and Eli Broad Graduate School of Management
Downloads 383 (92,050)
Citation 3

Abstract:

Loading...

Analyst incentives, street earnings, valuation

8.

Audit Committee Accounting Expertise, Analyst Following, and Market Liquidity

Journal of Accounting, Auditing and Finance, Vol. 33, No. 2, April 2018, pp. 174-199
Number of pages: 44 Posted: 19 Jun 2017 Last Revised: 11 Nov 2019
David B. Farber, Shawn X. Huang and Elaine Mauldin
Indiana University Kelley School of Business Indianapolis, Arizona State University (ASU) - School of Accountancy and University of Missouri Trulaske College of Business
Downloads 132 (256,078)
Citation 2

Abstract:

Loading...

Analyst Following, Audit Committee Accounting Expertise, Market Liquidity

9.

Aggregate Financial Misreporting and the Predictability of U.S. Recessions

Number of pages: 60 Posted: 12 Mar 2021
Indiana University - Kelley School of Business - Department of Accounting, Indiana University Kelley School of Business Indianapolis, University of Missouri at Columbia - Robert J. Trulaske, Sr. College of Business and University of Missouri at Columbia - School of Accountancy
Downloads 59 (421,827)

Abstract:

Loading...

Recessions, Prediction, Financial Misreporting

10.

Managerial Ability and the Quality of Firms' Information Environment

Journal of Accounting, Auditing & Finance, Vol. 33, No. 4, October 2018, pp. 506-527
Number of pages: 40 Posted: 20 Nov 2019
Bok Baik, Paul Brockman, David B. Farber and Sam (Sunghan) Lee
Seoul National University, Lehigh University - College of Business, Indiana University Kelley School of Business Indianapolis and Iowa State University
Downloads 37 (510,801)
Citation 2

Abstract:

Loading...

information environment, managerial ability, equity incentives, disclosure quality, rent extraction

11.

CEO Ability and Management Earnings Forecasts

Contemporary Accounting Research, Vol. 28 No. 5 (Winter 2011), pp. 1645–1668
Posted: 13 Mar 2011 Last Revised: 11 Nov 2019
Bok Baik, David B. Farber and Sam (Sunghan) Lee
Seoul National University, Indiana University Kelley School of Business Indianapolis and Iowa State University

Abstract:

Loading...

CEO Ability, Management Earnings Forecasts