Gerald J. Lobo

University of Houston - C.T. Bauer College of Business

Arthur Andersen Professor of Accounting

Houston, TX 77204-6021

United States

http://www.bauer.uh.edu/acct/acctprofile.asp?search=Gerald%20Lobo

SCHOLARLY PAPERS

116

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Rank 238

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in Total Papers Downloads

71,072

SSRN CITATIONS
Rank 1,464

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Top 1,464

in Total Papers Citations

367

CROSSREF CITATIONS

494

Scholarly Papers (116)

1.
Downloads 12,851 ( 381)
Citation 6

Disclosure Quality and Earnings Management

Number of pages: 34 Posted: 08 May 2001 Last Revised: 08 Jan 2019
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 12,851 (372)
Citation 6

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Earning management; Disclosure quality; Discretionary accruals

Disclosure Quality and Earnings Management

Asia-Pacific Journal of Accounting and Economics, Vol. 8, No. 1, pp. 1-20, 2001
Posted: 13 Dec 2001 Last Revised: 30 Jun 2019
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa

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Disclosure quality; Earnings management

2.

Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China

Contemporary Accounting Research, Vol. 28, No.3, pp. 892-925, September 2011
Number of pages: 55 Posted: 14 Mar 2008 Last Revised: 30 Sep 2011
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 5,038 (1,995)
Citation 24

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audit quality, cost of equity capital, earnings management, state-owned enterprises

3.

Did Conservatism in Financial Reporting Increase after the Sarbanes-Oxley Act? Initial Evidence

Accounting Horizons, Vol. 20, No. 1, pp. 57-73, March 2006
Number of pages: 30 Posted: 05 Dec 2005 Last Revised: 25 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 3,113 (4,602)
Citation 4

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Sarbanes-Oxley Act, Conservatism, Discretionary accruals

4.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,416 (7,002)
Citation 17

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Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments

Joint Tests of Signaling and Income Smoothing Through Bank Loan Loss Provisions

Number of pages: 48 Posted: 26 Dec 2000
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business
Downloads 2,414 (6,884)
Citation 13

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Loan loss provisions, signaling, income smoothing, joint tests

Joint Tests of Signaling and Income Smoothing through Bank Loan Loss Provisions

Posted: 09 Aug 2004
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Loan loss provisions, signaling, income smoothing, joint tests

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Review of Quantitative Finance and Accounting, Vol. 20, No. 1, 2003
Number of pages: 31 Posted: 11 Dec 2001 Last Revised: 10 Feb 2020
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 2,314 (7,368)
Citation 29

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Income smoothing; Earnings management; Bank loan loss provisions; External financing; Capitalization

Managerial Incentives for Income Smoothing Through Bank Loan Loss Provisions

Posted: 27 May 2003
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business

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income smoothing, earnings management, bank loan loss provisions, external financing, capitalization

7.

Does Good Corporate Governance Reduce Information Asymmetry Around Quarterly Earnings Announcements?

Journal of Accounting and Public Policy, Vol. 26, No. 4, pp. 497-522, July/August 2007
Number of pages: 37 Posted: 26 Mar 2007 Last Revised: 20 Apr 2010
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 2,295 (7,627)
Citation 5

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Corporate Governance, Information Asymmetry, Market Liquidity, Bid-Ask Spread, Depth

8.

Financial Analysts? Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Number of pages: 28 Posted: 18 Aug 1998
Samuel S. Tung and Gerald J. Lobo
affiliation not provided to SSRN and University of Houston - C.T. Bauer College of Business
Downloads 2,035 (9,267)
Citation 8

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Signaling Managerial Optimism Through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Number of pages: 53 Posted: 27 Mar 2001
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 1,881 (10,315)
Citation 4

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

Signaling Managerial Optimism through Stock Dividends and Stock Splits: A Reexamination of the Retained Earnings Hypothesis

Posted: 15 Sep 2004
Dean Crawford, Diana R. Franz and Gerald J. Lobo
SUNY at Oswego - Accounting, Finance and Law, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business

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Retained earnings hypothesis, Signaling, Stock splits, Stock dividends

An Empirical Analysis of Auditor Independence in the Banking Industry

Accounting Review, Vol. 86, No. 6, pp. 2011-2046, 2010
Number of pages: 44 Posted: 16 Apr 2010 Last Revised: 01 Feb 2012
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 1,757 (11,545)
Citation 12

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Auditor Independence, Earnings Management, Auditor Fees, Bank Loan Loss Provision, FDICIA

An Empirical Analysis of Auditor Independence in the Banking Industry

21st Australasian Finance and Banking Conference 2008 Paper
Number of pages: 39 Posted: 14 Aug 2008
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business
Downloads 9 (738,325)
Citation 1

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Auditor independence, earnings management, auditor fees, bank LLP

11.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

Journal of Banking and Finance, Vol. 35, No. 11, 2011
Number of pages: 29 Posted: 02 Mar 2011 Last Revised: 10 Feb 2020
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 1,707 (12,298)
Citation 15

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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

12.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,685 (12,552)
Citation 7

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Income smoothing, Earnings management, Job security

Determinants of Signaling by Banks Through Loan Loss Provisions

Number of pages: 37 Posted: 19 Jun 2003
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Information and Communications University (ICU)
Downloads 1,467 (15,347)
Citation 8

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Determinants of Signaling by Banks through Loan Loss Provisions

Posted: 04 Aug 2004
York University - Schulich School of Business, Information and Communications University (ICU) and University of Houston - C.T. Bauer College of Business

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Signaling, Loan Loss Provision, Earnings Variability, Investment Opportunity Set, Income Smoothing

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, pp. 1-26, Winter 2010
Number of pages: 42 Posted: 14 Jan 2009 Last Revised: 29 Jul 2010
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 737 (41,717)

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

Changes in Discretionary Financial Reporting Behavior Following the Sarbanes-Oxley Act

Number of pages: 42 Posted: 17 Jan 2009
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 654 (48,923)
Citation 5

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Sarbanes-Oxley Act, Financial reporting behavior, Conservatism, Discretionary accruals

15.

Do Analysts Under-React to Bad News and Over-React to Good News?

Number of pages: 29 Posted: 26 Dec 2000
Anwer S. Ahmed, Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Chicago and University of Houston - C.T. Bauer College of Business
Downloads 1,369 (17,411)
Citation 15

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Analysts' forecasts, systematic optimism, under-reaction

Relationship between Analyst Forecast Properties and Equity Bid-Ask Spreads and Depths Around Quarterly Earnings Announcements

Journal of Business Finance & Accounting, Volume 32, Issue 9-10, 2005
Number of pages: 32 Posted: 05 Aug 2004 Last Revised: 27 Feb 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Otterbein College - Department of Business, Accounting & Economics
Downloads 1,281 (18,884)
Citation 3

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Bid-ask spread, depth, information asymmetry, analyst forecast properties, analyst forecast dispersion, forecast revision volatility

Is There a Difference? the Performance Characteristics of Sri Equity Indices

Journal of Business Finance & Accounting, Vol. 32, No. 9-10, pp. 1773-1799, November 2005
Number of pages: 18 Posted: 23 Dec 2005
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 15 (688,187)
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information asymmetry, market liquidity, analyst forecast properties, earnings announcements

17.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

Journal of Banking and Finance, Vol. 34, No. 10, 2010
Number of pages: 40 Posted: 13 Mar 2010 Last Revised: 24 Oct 2015
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,245 (20,048)
Citation 9

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Auditor reputation, Auditor expertise, Earnings Management, Earnings Benchmarks, Loan loss provisions

18.

Institutional Monitoring Through Shareholder Litigation

Journal of Financial Economics, Vol. 95, pp. 356-383, 2010
Number of pages: 66 Posted: 15 Sep 2006 Last Revised: 23 Mar 2010
Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and Arizona State University (ASU) - School of Accountancy
Downloads 1,189 (21,512)
Citation 14

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Corporate governance, Institutional Investors, Monitoring, Shareholder litigation

19.

Accruals Quality and Analyst Coverage

Journal of Banking & Finance, Volume 36, Issue 2, pp. 497-508, 2012
Number of pages: 42 Posted: 15 Sep 2006 Last Revised: 03 Mar 2021
Minsup Song, Mary Harris Stanford and Gerald J. Lobo
Sogang University, Texas Christian University - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 1,140 (22,888)
Citation 5

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Analyst Forecasts, Analyst Coverage, Accruals Quality

20.

Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry

The Accounting Review, Vol. 89, No. 3, pp. 1115-1149, 2014
Number of pages: 57 Posted: 03 Sep 2013 Last Revised: 03 Mar 2021
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 1,119 (23,512)
Citation 19

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National culture, Accounting Conservatism, Risk taking, Individualism, Uncertainty avoidance, Banking

21.

Growth, Managerial Reporting Behavior, and Accounting Conservatism

Number of pages: 39 Posted: 28 Feb 2008
University of Houston - C.T. Bauer College of Business, University of Houston and Rice University
Downloads 1,015 (27,093)
Citation 7

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conservatism, growth, managerial reporting behavior, modifed DT model

22.

CEO Compensation Mix and Analysts' Forecast Accuracy and Bias

Number of pages: 40 Posted: 06 Jan 2006
York University - Schulich School of Business, Wilfrid Laurier University and University of Houston - C.T. Bauer College of Business
Downloads 959 (29,411)
Citation 3

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CEO compensation, Stock options, Analysts' forecast accuracy, Analysts' forecast bias

23.

Are Changes in Public and Private Information Precision Related to Changes in Market Liquidity Around Earnings Announcements?

Number of pages: 40 Posted: 26 Jan 2005
York University - Schulich School of Business, Otterbein College - Department of Business, Accounting & Economics and University of Houston - C.T. Bauer College of Business
Downloads 947 (29,929)

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Earnings announcements, market liquidity, bid-ask spread, depth, precision of public information, precision of private information

24.

Association Between Borrower and Lender State Ownership and Accounting Conservatism

Journal of Accounting Research, Vol. 48, No. 5, pp. 973-1014, December 2010
Number of pages: 61 Posted: 19 Aug 2010 Last Revised: 17 Oct 2010
Hanwen Chen, Jeff Zeyun Chen, Gerald J. Lobo and Yanyan Wang
University of International Business and Economics, Texas Christian University, University of Houston - C.T. Bauer College of Business and Xiamen University
Downloads 933 (30,566)
Citation 16

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Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks

25.

Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements

The Accounting Review, Volume 88, Issue 4, 2013
Number of pages: 39 Posted: 15 May 2013 Last Revised: 01 Mar 2017
Gerald J. Lobo and Yuping Zhao
University of Houston - C.T. Bauer College of Business and University of Houston
Downloads 834 (35,704)
Citation 20

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audit effort, audit fees, financial report misstatements

26.

The Impact of Corporate Governance on Discretionary Accrual Changes Around the Sarbanes-Oxley Act*

Number of pages: 35 Posted: 11 Sep 2007
Wei Zhang, Jian Zhou and Gerald J. Lobo
SUNY at Albany, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 792 (38,364)

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Sarbanes Oxley Act , Corporate Governance, Earnings Management

Expanded Auditor’s Report Disclosures and Loan Contracting

Number of pages: 66 Posted: 08 Aug 2018 Last Revised: 13 Feb 2021
University of Groningen - Faculty of Economics and Business, University of Groningen, University of Houston - C.T. Bauer College of Business, University of Groningen - Faculty of Economics and Business and University of Groningen
Downloads 743 (41,249)
Citation 10

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expanded auditor’s report, audit risk disclosures, risks of material misstatement (RMMs), loan contracting terms

Expanded Auditor’s Report Disclosures and Loan Contracting

Contemporary Accounting Research, Forthcoming
Posted: 23 May 2021
University of Groningen - Faculty of Economics and Business, University of Groningen, University of Houston - C.T. Bauer College of Business, University of Groningen - Faculty of Economics and Business and University of Groningen

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expanded auditor’s report, audit risk disclosures, risks of material misstatement (RMMs), loan contracting terms

28.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOS' Decisions

Journal of Accounting and Public Policy, Vol. 24, No. 2, pp. 153-160, 2006
Number of pages: 35 Posted: 21 Jan 2005
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 736 (42,393)

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CEO/CFO certification, firm size, quality of earnings, institutional holdings

29.

The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets

The Accounting Review, Volume 89, Issue 4, 2014
Number of pages: 52 Posted: 30 Jan 2014 Last Revised: 17 Feb 2017
Hyun A. Hong, Mingyi Hung and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Hong Kong University of Science & Technology (HKUST) and University of Houston - C.T. Bauer College of Business
Downloads 700 (45,345)
Citation 8

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initial public offerings; International Financial Reporting Standards; underpricing; financial globalization

30.

Relation between Auditor Quality and Corporate Tax Aggressiveness: Implications of Cross-Country Institutional Differences

Auditing: A Journal of Practice & Theory, Vol. 35, No. 4, 2016, Singapore Management University School of Accountancy Research Paper No. 2016-37
Number of pages: 59 Posted: 15 Jan 2016 Last Revised: 27 Feb 2017
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 697 (45,594)
Citation 4

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Auditor Quality; Corporate Tax Aggressiveness; Investor Protection; Litigation Risk; Audit Environment; Capital Market Pressure

31.

Customer Concentration and Corporate Tax Avoidance

Journal of Banking and Finance, Vol. 72, 2016
Number of pages: 53 Posted: 24 Jul 2014 Last Revised: 09 Nov 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Hong Xie
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Kentucky - Von Allmen School of Accountancy
Downloads 694 (45,859)
Citation 7

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customer concentration, tax avoidance, corporate major customer, governmental major customer, political cycle

32.

Impact of Proximity to Debt Covenant Violation on Earnings Management

Review of Accounting Studies, Vol. 19, No. 1, 2014
Number of pages: 43 Posted: 01 Jan 2013 Last Revised: 17 Feb 2017
University of Toledo - College of Business Administration, University of Toledo - Department of Accounting and University of Houston - C.T. Bauer College of Business
Downloads 644 (50,617)
Citation 10

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Debt covenant violation, Real earnings management, Accounting earnings management, Technical default

33.

Implication of Securities Class Actions for Cost of Equity Capital and Shareholder Wealth

International Journal of Law and Management, 52 (2), 144-16, 2008
Number of pages: 47 Posted: 11 Sep 2006 Last Revised: 23 Aug 2017
Georgia Institute of Technology - Scheller College of Business, Hong Kong Polytechnic University - School of Accounting and Finance, Yeshiva University - Sy Syms School of Business and University of Houston - C.T. Bauer College of Business
Downloads 586 (57,183)
Citation 6

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cost of equity capital, securiteis class action

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

SCU Leavey School of Business Research Paper No. 11-04
Number of pages: 36 Posted: 18 Jan 2011 Last Revised: 08 Mar 2011
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University
Downloads 485 (71,615)
Citation 3

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

Analyst Characteristics, Timing of Forecast Revisions, and Analyst Forecasting Ability

Journal of Banking and Finance, Vol.35, No. 8, pp. 2158-2168, 2011
Posted: 08 Apr 2011 Last Revised: 01 Feb 2012
Yongtae Kim, Gerald J. Lobo and Minsup Song
Santa Clara University - Leavey School of Business, University of Houston - C.T. Bauer College of Business and Sogang University

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Analyst Earnings Forecasts, Forecast Revisions, Analyst Characteristics, Forecast Timing, Forecasting Ability

35.

Accounting Conservatism and Firm Growth Financed by External Debt: The Role of Debt Maturity

Journal of Accounting, Auditing and Finance, Volume 32, Issue 2, pp. 182-208, 2017
Number of pages: 45 Posted: 01 Apr 2015 Last Revised: 03 Mar 2021
Tony Kang, Gerald J. Lobo and Michael Wolfe
University of Nebraska - Lincoln, University of Houston - C.T. Bauer College of Business and Virginia Tech
Downloads 441 (81,078)
Citation 1

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Conservatism, Debt Maturity, Firm Growth, External Financing

36.

Financial Statement Readability and Tax Aggressiveness

Number of pages: 45 Posted: 29 Oct 2018
Catholic University of Lille - IESEG School of Management, The University of Adelaide, Monash University and University of Houston - C.T. Bauer College of Business
Downloads 424 (84,950)
Citation 3

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Annual Report Readability, Tax Panning, IRS Attention

37.

The Effect of a Prolonged Bull Market on the Market Response to Stock Distributions

Number of pages: 31 Posted: 11 Aug 2007
Dean Crawford, Diana R. Franz and Gerald J. Lobo
Le Moyne College - Department of Accounting, University of Toledo - College of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 416 (86,820)

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stock splits, stock dividends, signaling, bull market

38.

The Impact of PCAOB International Registration on Audit Quality and Audit Fees: Evidence from China

Number of pages: 42 Posted: 06 Feb 2018 Last Revised: 02 Dec 2020
California State University, Sacramento - Department of Accounting, University of Saskatchewan- Edwards School of Business, University of Houston - C.T. Bauer College of Business and National Chengchi University (NCCU) - Department of Accounting
Downloads 389 (93,812)

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PCAOB registration, PCAOB inspection, audit quality, audit fees

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Mays Business School Research Paper No. 2995039
Number of pages: 45 Posted: 01 Jul 2017 Last Revised: 14 Jul 2020
Gerald J. Lobo, Michael J. Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of North Texas and University of Iowa
Downloads 388 (93,317)
Citation 5

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

Accounting Comparability and Relative Performance Evaluation in CEO Compensation

Review of Accounting Studies, Forthcoming, Mays Business School Research Paper No. 3184986
Posted: 12 Jun 2018
Gerald J. Lobo, Michael J. Neel and Adrienne Rhodes
University of Houston - C.T. Bauer College of Business, University of North Texas and University of Iowa

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Accounting Comparability, Relative Performance Evaluation, RPE, Peer Selection

IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Volume 32, 2013, Singapore Management University School of Accountancy Research Paper No. 4
Number of pages: 33 Posted: 11 Oct 2012 Last Revised: 17 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Technological University (NTU) and University of Houston - C.T. Bauer College of Business
Downloads 312 (119,291)

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IAS 39 Reclassification Choice and Analyst Earnings Forecast Properties

Journal of Accounting and Public Policy, Vol. 32, No. 5, 2013
Number of pages: 32 Posted: 28 Feb 2017
Chee Yeow Lim, Chu Yeong Lim and Gerald J. Lobo
Singapore Management University - School of Accountancy, Nanyang Technological University (NTU) and University of Houston - C.T. Bauer College of Business
Downloads 34 (555,110)

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IAS 39, Reclassification, Analyst Forecast Properties

41.

The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests

Contemporary Accounting Research, Volume 34, Issue 1, pp.118-153, 2017
Number of pages: 53 Posted: 01 Sep 2015 Last Revised: 01 Jul 2019
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, University of Houston and University Paris-Dauphine - DRM Finance
Downloads 345 (107,528)
Citation 8

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Joint Audits, Audit Quality, Auditor Independence, Impairment Testing, Conservatism

42.

National Culture and Internal Control Material Weaknesses Around the World

Journal of Accounting, Auditing and Finance, Vol. 31(1), 2016
Number of pages: 41 Posted: 01 Sep 2014 Last Revised: 01 Mar 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, Northwest University and University of Hawaii at Manoa
Downloads 343 (108,265)
Citation 1

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national culture, individualism, uncertainty avoidance, power distance, internal control material weakness

43.

Effects of International Institutional Factors on Earnings Quality of Banks

Journal of Banking and Finance, Vol. 39, No. 2, 2014, Singapore Management University School of Accountancy Research Paper No. 2015-19
Number of pages: 53 Posted: 06 Nov 2013 Last Revised: 10 Feb 2020
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 326 (114,538)
Citation 8

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International institutional factors, Earnings quality, Bank loan loss provisions, Bank loan charge-offs

44.

Religiosity and Earnings Management: International Evidence from the Banking Industry

Journal of Business Ethics, Vol. 132(2), 2015
Number of pages: 53 Posted: 26 Mar 2014 Last Revised: 16 Feb 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Kentucky
Downloads 316 (118,375)
Citation 3

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Religion, Ethics, Morality, Earnings management, Earnings benchmarks, Loan loss provisions

45.

Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?

The Accounting Review, Volume 95, Issue 3, pp 115–143
Number of pages: 54 Posted: 26 Jun 2019 Last Revised: 10 Aug 2020
Texas Christian University, National Defense University, National Chengchi University and University of Houston - C.T. Bauer College of Business
Downloads 302 (124,276)
Citation 3

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individual auditor style, earnings comparability, auditor demographic characteristics, teamwork experience

46.

Societal Trust and Management Earnings Forecasts

The Accounting Review, Volume 95, Issue 5, pp. 149-184, 2020
Number of pages: 62 Posted: 05 Mar 2020 Last Revised: 01 Mar 2021
Yuyan Guan, Gerald J. Lobo, Albert Tsang and Xiangang Xin
City University of Hong Kong - College of Business, University of Houston - C.T. Bauer College of Business, Hong Kong Polytechnic University and City University of Hong Kong
Downloads 299 (125,612)

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Societal trust, management earnings forecasts, credibility, voluntary disclosure

47.

Material Weakness in Internal Controls and Stock Price Crash Risk

Journal of Accounting, Auditing, and Finance, Volume 35, Issue 1, pp. 106-138, 2020
Number of pages: 42 Posted: 07 Apr 2017 Last Revised: 03 Mar 2021
Gerald J. Lobo, Chong Wang, Xiaoou Yu and Yuping Zhao
University of Houston - C.T. Bauer College of Business, University of Kentucky, Xiamen University - Institute for Financial and Accounting Studies and University of Houston
Downloads 299 (125,612)
Citation 1

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internal controls, material weakness, financial reporting precision, stock price crash risk

48.

Conditional Conservatism and Debt Versus Equity Financing

Contemporary Accounting Research, Volume 34, Issue 1, pp. 216-251, 2017, Singapore Management University School of Accountancy Research Paper No. 2016-51
Number of pages: 46 Posted: 10 Apr 2016 Last Revised: 03 Mar 2021
Beng Wee Goh, Chee Yeow Lim, Gerald J. Lobo and Yen H. Tong
Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business and Nanyang Technological University (NTU) - Nanyang Business School
Downloads 278 (135,526)

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conditional conservatism, financing policy, cost of equity, cost of debt, information asymmetry

49.

Impact of FDICIA Internal Controls on Bank Risk Taking

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 36 Posted: 05 Sep 2013 Last Revised: 14 Nov 2013
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 277 (136,063)
Citation 6

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FDICIA, Internal Controls, Bank Risk Taking, Bank Failure, Bank Troubles

50.

Auditing Related Party Transactions: Evidence from Audit Opinions and Restatements

AUDITING: A Journal of Practice & Theory, Volume 37, Issue 2, pp. 73–106, 2018
Number of pages: 58 Posted: 17 Apr 2017 Last Revised: 03 Mar 2021
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
Downloads 260 (145,171)
Citation 1

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Related party transactions; audit risk; audit opinion; restatements

51.

The Effect of Analyst Forecasts During Earnings Announcements on Investor Responses to Reported Earnings

The Accounting Review Volume 92, Issue 3, pp. 239–263, 2017
Number of pages: 59 Posted: 31 May 2014 Last Revised: 03 Mar 2021
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting
Downloads 231 (162,862)
Citation 7

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earnings response coefficient; reinforcing analyst forecast revisions; contradicting analyst forecast revisions; piggyback hypothesis

52.

Loan Collateral and Financial Reporting Conservatism: Chinese Evidence

Journal of Banking and Finance, Vol. 37, No.12, pp. 4989–5006, December 2013
Number of pages: 58 Posted: 04 Sep 2013 Last Revised: 18 Dec 2013
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 227 (165,663)
Citation 5

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Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility

53.

Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management

Accounting & Finance, Volume 58,, Issue 1, pp. 171-193, 2018
Number of pages: 33 Posted: 26 Dec 2015 Last Revised: 03 Mar 2021
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 204 (183,180)
Citation 1

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Loan Loss Allowance, Risk Taking, Financial Crisis, Earnings Management, Expected Loss Model

54.

Is Corporate Social Responsibility Performance Related to Conditional Accounting Conservatism?

Accounting Horizons, Volume 34, Issue 2, 2020
Number of pages: 54 Posted: 28 Feb 2020 Last Revised: 10 Aug 2020
Qing Burke, Po-Chang Chen and Gerald J. Lobo
Miami University of Ohio, Miami University of Ohio - Richard T. Farmer School of Business Administration and University of Houston - C.T. Bauer College of Business
Downloads 202 (184,896)
Citation 4

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corporate social responsibility; conditional conservatism; information asymmetry

55.

How Do Star Analyst Rankings Influence Analysts’ Forecast Performance?

Number of pages: 50 Posted: 08 Mar 2020 Last Revised: 08 Dec 2020
Gerald J. Lobo, Yongxian Tan, Yadi Wen and Hailong Zhao
University of Houston - C.T. Bauer College of Business, University of Otago, Southwestern University of Finance and Economics (SWUFE) and Southwestern University of Finance and Economics
Downloads 200 (186,607)
Citation 1

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Star analyst ranking; Forecast performance; Research incentive hypothesis; Popularity contest hypothesis.

56.

Against the Gravity as a Jenga Tower? Asset Growth and Stock Price Crash Risk

Number of pages: 66 Posted: 14 Nov 2019 Last Revised: 04 May 2021
Siu Kai Choy, Gerald J. Lobo and Ying Zheng
King's College London, University of Houston - C.T. Bauer College of Business and Sun Yat-sen University
Downloads 200 (186,607)

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Crash risk; Asset growth; Bad news hoarding; Agency problem; Conservatism

57.

Societal Trust and Corporate Tax Avoidance

Review of Accounting Studies, Volume 23, Issue 4, pp. 1588-1628.
Number of pages: 56 Posted: 24 Jul 2018 Last Revised: 01 Jul 2019
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 195 (190,890)
Citation 3

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Societal Trust; Tax Avoidance, Tax evasion, Legal institutions, Capital market pressure

58.

Does Financial Reporting Conservatism Mitigate Underinvestment?

Journal of Accounting, Auditing and Finance, Volume 34, Issue 2, pp. 258-283, 2019
Number of pages: 39 Posted: 26 Jun 2017 Last Revised: 01 Jul 2019
Hyun A. Hong, Yongtae Kim and Gerald J. Lobo
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, Santa Clara University - Leavey School of Business and University of Houston - C.T. Bauer College of Business
Downloads 195 (190,890)
Citation 2

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Financial Reporting Conservatism, Underinvestment, Cash Flow Volatility, Agency Conflicts, Information Asymmetry

59.

Do Banks Price Independent Directors’ Attention?

Journal of Financial and Quantitative Analysis (JFQA), Vol. 53, No. #4, 2018
Number of pages: 42 Posted: 15 Feb 2017 Last Revised: 10 Feb 2020
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and University of Hawaii at Manoa
Downloads 173 (212,085)
Citation 2

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Multiple Directorships, Directors' Attention, Cost of Borrowing, Bank Loan Contracting

60.

Cross-Country Evidence on the Role of Independent Media in Constraining Corporate Tax Aggressiveness

Journal of Business Ethics, Vol. 150, No. 3, 2018, Singapore Management University School of Accountancy Research Paper No. 2016-54
Number of pages: 53 Posted: 06 Apr 2016 Last Revised: 10 Feb 2020
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 162 (224,244)
Citation 6

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Tax Aggressiveness, Tax Systems, Media Independence, CSR, Business Ethics

61.

Accounting and Economic Consequences of CEO Paycuts

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 55 Posted: 02 Mar 2018
University of Houston - C.T. Bauer College of Business, Indian School of Business (ISB), Hyderabad and Northwestern University - Kellogg School of Management
Downloads 160 (226,599)

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62.

Audit Quality Inputs and Financial Statement Reliability

Number of pages: 58 Posted: 14 Jun 2018 Last Revised: 27 Feb 2020
Thien Le and Gerald J. Lobo
University of Houston - Department of Accountancy & Taxation and University of Houston - C.T. Bauer College of Business
Downloads 154 (234,005)

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Benford’s Law; Financial Reporting Irregularities; Reliability; Accounting Errors and Frauds; Audit Quality Inputs

63.

David versus Goliath: Audit Service Differentiation and Audit Quality in UK Private Firms

Number of pages: 55 Posted: 29 Jan 2018 Last Revised: 30 Jun 2019
Jeff Zeyun Chen, Anastasios Elemes and Gerald J. Lobo
Texas Christian University, ESSEC Business School and University of Houston - C.T. Bauer College of Business
Downloads 150 (239,113)
Citation 1

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Big 4, private firms, financial reporting quality, tax planning

64.

Valuation Implications of FAS 159 Reported Gains and Losses from Fair Value Accounting for Liabilities

Number of pages: 36 Posted: 03 Jun 2017
Sung Gon Chung, Gerald J. Lobo and Kevin Ow Yong
Wayne State University, University of Houston - C.T. Bauer College of Business and Peking University
Downloads 150 (239,113)
Citation 4

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Fair Value Accounting, FAS 159 Liability Gains and Losses, Value Relevance, Market

65.

Loan Sales and Borrowers' Accounting Conservatism

Contemporary Accounting Research, Vol. 35, No. 2, 2018
Number of pages: 53 Posted: 02 Jan 2014 Last Revised: 03 Mar 2021
Saiying Deng, Yutao Li, Gerald J. Lobo and Pei Shao
Kent State University, University of Lethbridge, University of Houston - C.T. Bauer College of Business and Dhillon School of Business, University of Lethbridge
Downloads 143 (248,666)
Citation 2

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Loan Sales; Accounting Conservatism; Monitoring Incentives

66.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from U.S. Private Banks

Journal of Banking and Finance, Vol. 37, 2013
Number of pages: 41 Posted: 03 Sep 2013 Last Revised: 05 Oct 2014
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 137 (257,265)

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FDICIA, Internal Controls, Bank Failure, Bank Financial Trouble, Audit Quality

67.

Effects of Informal Institutions on the Relationship between Accounting Measures of Risk and Bank Distress

Journal of Intrernational Accounting Research, Vol. 16, No. 2, 2017
Number of pages: 56 Posted: 21 Apr 2017 Last Revised: 16 Jul 2018
York University - Schulich School of Business, Singapore Management University - School of Accountancy, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 129 (269,263)

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Informal institutions; Accounting-based risk measures; Trust; Religion; Media; Bank failure; Bank financial trouble; Financial crisis

68.

Public Re-Release of Going-Concern Opinions and Market Reaction

Accounting and Business Research, Vol. 47, No. 3, 2017
Number of pages: 56 Posted: 01 Nov 2016 Last Revised: 01 Aug 2017
Sarfraz Khan, Gerald J. Lobo and Emeka T. Nwaeze
University of Louisiana at Lafayette, University of Houston - C.T. Bauer College of Business and University of Texas - San Antonio
Downloads 126 (274,072)

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Going-Concern Opinion, News-Media, Press-Release, Trade Sizes, Market-Reaction

69.
Downloads 125 (275,710)
Citation 2

Who Benefits from IFRS Convergence in China?

Rotman School of Management Working Paper No. 2990919
Number of pages: 44 Posted: 22 Jun 2017
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management
Downloads 125 (276,842)
Citation 2

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International Financial Reporting Standards, Convergence, Market reaction, Value relevance, Capital demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume34, Issue 1, pp. 99-124, 2019
Posted: 30 Jan 2017 Last Revised: 05 Jul 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Y. Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market Reaction; Value Relevance; Capital Demand

Who Benefits from IFRS Convergence in China?

Journal of Accounting, Auditing and Finance Volume 34, Issue1, pp. 99-124, 2018
Posted: 30 Jun 2019
Chao Chen, Edward Lee, Gerald J. Lobo and Jessie Zhu
Fudan University, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and University of Toronto - Rotman School of Management

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International Financial Reporting Standards; Convergence; Market reaction; Value relevance; Capital demand

Managerial Ownership and Financial Analysts’ Information Environment

Number of pages: 54 Posted: 20 May 2013 Last Revised: 19 Oct 2013
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 122 (281,995)

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Managerial Ownership, Information Environment, Incentive Alignment, Information Precision

Managerial Ownership and Financial Analysts’ Information Environment

Journal of Business Finance & Accounting, Vol. 41, Issue 3-4, pp. 328-362, 2014
Number of pages: 35 Posted: 11 Apr 2014
Sam Han, Justin Yiqiang Jin, Tony Kang and Gerald J. Lobo
Korea University Business School, McMaster University - DeGroote School of Business, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
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managerial ownership, information environment, incentive alignment, information precision

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Forthcoming
Number of pages: 52 Posted: 24 Nov 2015
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
Downloads 119 (287,267)

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Credit rating agencies, Business cycles, Financial market cycles, Investor reaction, Credit rating quality

The Effect of Business and Financial Market Cycles on Credit Ratings: Evidence from the Last Two Decades

Abacus, Vol. 53, Issue 1, pp. 59-93, 2017
Number of pages: 35 Posted: 09 Mar 2017
University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department, HEC Paris - Accounting and Management Control Department and University Paris-Est Créteil (UPEC)
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Business cycles, Credit rating agencies, Financial market cycles, Investor reaction

72.

Religiosity and Risk-Taking in International Banking

Journal of Behavioral and Experimental Finance, Volume 7, 2015
Number of pages: 46 Posted: 22 Jun 2015 Last Revised: 01 Mar 2017
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business, University of Kentucky and Otterbein College - Department of Business, Accounting & Economics
Downloads 119 (285,946)
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Religion, Risk-Taking, Banking, Financial Crisis, Financial Trouble

73.

Social Capital and Bank Stability

Journal of Financial Stability, 2017, Vol. 32, pp. 99-114
Number of pages: 55 Posted: 30 Jan 2017 Last Revised: 01 Jul 2019
McMaster University - DeGroote School of Business, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and Wilfrid Laurier University
Downloads 107 (307,884)

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Bank Stability; Social Capital; Financial Crisis; Bank Failure; Bank Trouble

74.

Relation between Auditors’ Risk-Preparedness and Audit Adjustments: Evidence from Professional Risk Fund and Professional Indemnity Insurance

Number of pages: 54 Posted: 31 Mar 2021
Yingwen Deng, Gerald J. Lobo, Cyndia Wang, Jie Xue and Min Zhang
Renmin University of China - School of Business, University of Houston - C.T. Bauer College of Business, University of British Columbia - Sauder School of Business, affiliation not provided to SSRN and Renmin University of China - School of Business
Downloads 105 (311,800)

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Auditing, Professional Risk Fund, Professional Indemnity Insurance, Audit Adjustments

75.

Disclosures About Key Value Drivers in M&A Announcement Press Releases: An Exploratory Study

ABACUS, Forthcoming
Number of pages: 59 Posted: 23 Feb 2021 Last Revised: 25 Feb 2021
Andrei Filip, Gerald J. Lobo, Luc Paugam and Hervé Stolowy
ESSEC Business School, University of Houston - C.T. Bauer College of Business, HEC Paris, Accounting and Management Control Department and HEC Paris - Accounting and Management Control Department
Downloads 101 (320,077)

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Mergers and acquisitions, Press releases, Investor reaction, Value drivers, Goodwill, Purchase price allocation

Is Audit Committee Equity Compensation Related to Audit Fees?

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 20 Jul 2020 Last Revised: 10 Aug 2020
Xinming Liu, Gerald J. Lobo and Hung-Chao Yu
Xiamen University, University of Houston - C.T. Bauer College of Business and National Chengchi University
Downloads 93 (340,048)

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Audit committee, Audit fees, Auditor independence, Equity compensation

Is Audit Committee Equity Compensation Related to Audit Fees?

Contemporary Accounting Research, Volume 38, Issue 1, pp. 740-769, 2021
Posted: 11 Dec 2020 Last Revised: 24 Mar 2021
Xinming Liu, Gerald J. Lobo and Hung-Chao Yu
Xiamen University, University of Houston - C.T. Bauer College of Business and National Chengchi University

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Audit committee, Audit fees, Auditor independence, Equity compensation

77.

Do Lenders Price Tax Risk in the Debt Contract?

Number of pages: 47 Posted: 06 Dec 2018
Zawadi Lemayian, Gerald J. Lobo and Arpita Shroff
Washington University in St. Louis, University of Houston - C.T. Bauer College of Business and Texas A&M University - Corpus Christi
Downloads 93 (337,424)

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tax risk, cost of bank loans

78.

Mispricing or Q-Theory: Testing the Accruals Anomaly Based on the Speed of Price Adjustment

Number of pages: 63 Posted: 03 Oct 2019 Last Revised: 07 Jul 2020
Siu Kai Choy, Gerald J. Lobo and Yongxian Tan
King's College London, University of Houston - C.T. Bauer College of Business and University of Otago
Downloads 83 (361,996)

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Accruals anomaly; Market efficiency; Limits to arbitrage; Adaptive learning; Mispricing; Q-theory of investment

79.

Do Investors Pay Sufficient Attention to Banks’ Unrealized Gains and Losses on Available-for-Sale Securities?

European Accounting Review Volume 28, Issue 5, pp. 819-884, HEC Paris Research Paper No. ACC-2019-1326
Number of pages: 51 Posted: 03 Jan 2019 Last Revised: 10 Aug 2020
Romain Boulland, Gerald J. Lobo and Luc Paugam
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 79 (372,654)

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other comprehensive income, available-for-sale securities gains and losses, investor reaction, investor attention, analyst reaction

80.

Is the Whole More Than the Sum of Its Parts? Underpricing and Long-Run IPO Performance

Number of pages: 56 Posted: 08 Apr 2020
University of Cyprus, University of Cyprus - Department of Public and Business Administration, University of Houston - C.T. Bauer College of Business and University of Cyprus, Faculty of Economics and Management, Department of Accounting and Finance
Downloads 78 (375,359)

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IPO, underpricing, long-run performance, overallotment, intrinsic price

81.

Financial Capacity and the Demand for Audit Quality

Accounting and Business Research, Forthcoming, Singapore Management University School of Accountancy Research Paper No. 2021-129
Number of pages: 53 Posted: 20 Nov 2020
Chee Yeow Lim, Gerald J. Lobo, Pingui Rao and Heng Yue
Singapore Management University - School of Accountancy, University of Houston - C.T. Bauer College of Business, Jinan University - Management School and Singapore Management University - School of Accountancy
Downloads 75 (383,853)

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Audit Quality; Financial Capacity; Real Estate; Financial Constraint

82.

Hedging, Investment Efficiency, and the Role of the Information Environment

Journal of Accounting, Auditing, and Finance, Forthcoming
Number of pages: 47 Posted: 28 Feb 2020
Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 74 (386,693)
Citation 1

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Derivatives, Hedging, Investment efficiency, Information environment

83.

Managerial Discretion to Delay the Recognition of Goodwill Impairment: The Role of Enforcement

Journal of Business Finance & Accounting, Volume 48, Issue 1-2, pp. 26-69, 2021, HEC Paris Research Paper No. ACC-2020-1400
Number of pages: 55 Posted: 16 Nov 2020 Last Revised: 01 Mar 2021
Andrei Filip, Gerald J. Lobo and Luc Paugam
ESSEC Business School, University of Houston - C.T. Bauer College of Business and HEC Paris, Accounting and Management Control Department
Downloads 66 (411,373)

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Goodwill impairment, enforcement, cash flow management, valuation assumptions

84.

Spend Money to Make Money?: Voluntary Audit Reviews and Firms’ Cost of Debt

Number of pages: 49 Posted: 31 Jan 2019 Last Revised: 03 Feb 2021
University of Groningen - Faculty of Economics and Business, University of Groningen, University of Groningen and University of Houston - C.T. Bauer College of Business
Downloads 63 (421,324)

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85.

Financial Market Development and Firm Investment in Tax Avoidance: Evidence from Credit Default Swap Market

Journal of Banking and Finance, Forthcoming
Number of pages: 56 Posted: 07 Sep 2019
Hyun A. Hong, Gerald J. Lobo and Ji Woo Ryou
University of California, Riverside (UCR) - A. Gary Anderson Graduate School of Management, University of Houston - C.T. Bauer College of Business and West Virginia University
Downloads 54 (453,394)

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credit default swap, investment, tax avoidance, agency conflicts

86.

Economic Policy Uncertainty, Monetary Policy Uncertainty, and Bank Earnings Opacity

2018 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 44 Posted: 13 Mar 2020
McMaster University - DeGroote School of Business, York University - Schulich School of Business, State University of New York (SUNY) - State University of New York (SUNY) at Oswego and University of Houston - C.T. Bauer College of Business
Downloads 53 (457,212)
Citation 2

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Economic policy uncertainty; Monetary policy uncertainty; Earnings opacity; Banking; Discretionary loan loss provisions

87.

The Implementation of US GAAP Update 2016-02

Number of pages: 35 Posted: 01 Apr 2021
Paula Hill, Gerald J. Lobo and Shuo Wang
University of Bristol, University of Houston - C.T. Bauer College of Business and University of Groningen
Downloads 51 (464,966)

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Operating leases, accounting standards, information

88.

Social Trust and Auditor Reporting Conservatism

Journal of Business Ethics, Volume 153, pp.1083–1108, 2018
Number of pages: 61 Posted: 14 Apr 2015 Last Revised: 03 Mar 2021
Deqiu Chen, Li Li, Xuejiao Liu and Gerald J. Lobo
University of International Business and Economics, University of International Business and Economics (UIBE), University of International Business and Economics and University of Houston - C.T. Bauer College of Business
Downloads 51 (464,966)
Citation 1

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Auditor reporting conservatism, Geographic proximity, Monitoring, Personnel rotation, Social trust, Trust contagion

89.

Firm Life Cycle and Cost of Debt

CERGE-EI Working Paper Series No. 665
Number of pages: 49 Posted: 27 Oct 2020 Last Revised: 12 Mar 2021
Central Michigan University, Mercer University, Macquarie University, University of Houston - C.T. Bauer College of Business and University of Mannheim
Downloads 43 (498,594)

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Firm life cycle, cost of debt, bank loans, risk

90.

Deferred Cash Compensation and Risk-Taking: Evidence From the Chinese Banking Industry

Pacific-Basin Finance Journal, Vol. 53, 2019
Number of pages: 39 Posted: 25 Jan 2019
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-Sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-Sen University (SYSU)
Downloads 40 (512,372)
Citation 1

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Deferred Executive Compensation; Bank Risk-Taking; Compensation Regulation; Multi-Period Agency

91.

Strategic Usefulness of Ignorance: Evidence from Income Smoothing via Retained Interest of Securitized Loans

Review of Quantitative Finance and Accounting, Volume 56, pp. 245-272, 2021
Number of pages: 44 Posted: 24 Oct 2020 Last Revised: 01 Mar 2021
Emre Kilic, Gerald J. Lobo, Tharindra Ranasinghe and Lin Yi
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and University of Houston, Clear Lake
Downloads 25 (594,482)
Citation 1

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Strategic ignorance, Income Smoothing, Loan loss provisions, Securitization, Seller’s interest loans

92.

Does SEC FRR No. 48 Disclosure Communicate Risk Management Effectiveness?

Number of pages: 62 Posted: 16 Feb 2018 Last Revised: 10 Feb 2020
Gerald J. Lobo, Wei Siqueira, Kinsun Tam and Jian Zhou
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa
Downloads 21 (621,311)

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disclosure, managerial decision, risk management, real effects, signaling

93.

Organizational Capital, Corporate Tax Avoidance, and Firm Value

Journal of Corporate Finance, Forthcoming
Number of pages: 63 Posted: 22 Jul 2021
Mostafa Monzur Hasan, Gerald J. Lobo and Buhui Qiu
Macquarie University, University of Houston - C.T. Bauer College of Business and University of Sydney Business School
Downloads 20 (628,357)

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Organizational capital, Tax Avoidance, Firm Value

94.

Does CEO/CFO Certification of Financial Statements Constrain Earnings Management in Financial Reporting? Evidence from Canadian Companies *

Number of pages: 42 Posted: 13 Sep 2004 Last Revised: 30 Jun 2019
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 18 (642,392)

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CEO/CFO certification, earnings management, Sarbanes-Oxley Act, Canadian companies

95.

Religiosity and the Cost of Debt

Journal of Banking and Finance, Vol. 70, No. September, 2016
Number of pages: 51 Posted: 04 Dec 2018 Last Revised: 03 Feb 2021
Hanwen Chen, Henry He Huang, Gerald J. Lobo and Chong Wang
University of International Business and Economics, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and The Hong Kong Polytechnic University
Downloads 17 (649,415)
Citation 4

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96.

Loan Collateral and Accounting Conservatism

CAAA Annual Conference 2011
Number of pages: 54 Posted: 10 Jan 2011
Jeff Zeyun Chen, Gerald J. Lobo, Yanyan Wang and Lisheng Yu
Texas Christian University, University of Houston - C.T. Bauer College of Business, Xiamen University and Xiamen University
Downloads 17 (649,415)
Citation 4

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Loan Collateral, Accounting Conservatism, Debt Contracting, State-Owned Enterprises, State-Owned Banks

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Forthcoming, HEC Paris Research Paper No. ACC-2019-1347
Posted: 20 Aug 2019 Last Revised: 23 Sep 2019
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department
Downloads 16 (680,218)

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

Implications of the Joint Provision of CSR Assurance and Financial Audit for Auditors’ Assessment of Going Concern Risk

Contemporary Accounting Research, Volume 37, Issue 2, pp. 1248-1289, 2020
Posted: 03 Sep 2019 Last Revised: 03 Mar 2021
affiliation not provided to SSRN, University of Houston - C.T. Bauer College of Business, University of Florence - Department of Business Economics and HEC Paris, Accounting and Management Control Department

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CSR Assurance, CSR Risks, Going Concern Opinion, Knowledge Spillover, Non-Audit Services

98.

Effects of National Culture on Earnings Quality of Banks

CAAA Annual Conference 2011
Number of pages: 52 Posted: 04 Jan 2011
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
Downloads 15 (663,896)
Citation 6

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National Culture, Earnings Management, Earnings Quality, Financial Crisis

99.

Unintended Consequences of the Increased Asset Threshold for FDICIA Internal Controls: Evidence from US Private Banks

Number of pages: 46 Posted: 04 Jan 2012
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
Downloads 11 (694,302)
Citation 3

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FDICIA, Internal Controls, Bank Failure, Bank Troubles

100.

Discretionary Accrual Changes Following the Sarbanes-Oxley Act

Journal of Accounting, Auditing and Finance, Vol. 25, No. 1, 2010
Number of pages: 57 Posted: 12 Sep 2007 Last Revised: 16 Feb 2020
Jian Zhou and Gerald J. Lobo
University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 11 (694,302)

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Sarbanes-Oxley Act, discretionary accruals, regulatory spillover

101.

Managerial Ownership and Firms' Information Environment

Number of pages: 49 Posted: 11 Sep 2008
Sam Han, Tony Kang and Gerald J. Lobo
Korea University Business School, University of Nebraska - Lincoln and University of Houston - C.T. Bauer College of Business
Downloads 9 (709,840)

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Managerial ownership, Information environment, Interest alignment

102.

To Swear Early or Not to Swear Early? An Empirical Investigation of Factors Affecting CEOS' Decisions *

Journal of Accounting and Public Policy, Vol. 24, No. 2, 2005
Number of pages: 35 Posted: 16 Sep 2004 Last Revised: 16 Feb 2020
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
Downloads 9 (709,840)

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CEO swear, firm size, earnings quality, institional holdings

103.

Determinants and Accounting Consequences of Forming a Governance Committee: Evidence from the United States

Corporate Governance: An International Review, Vol. 17, Issue 6, pp. 710-727, November 2009
Number of pages: 18 Posted: 17 Nov 2009
Henry He Huang, Gerald J. Lobo and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
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104.

Discretion in Bank Loan Loss Allowance, Risk Taking and Earnings Management

Accounting & Finance, Vol. 58, Issue 1, pp. 171-193, 2018
Number of pages: 23 Posted: 28 Mar 2018
McMaster University - Michael G. DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
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Loan loss allowance, Risk taking, Financial crisis, Earnings management, Expected loss model

105.

Power Needs Knowledge: CEO Background and Goodwill Impairment

Posted: 07 Apr 2021
Chao Chen, Junjian Gu and Gerald J. Lobo
Fudan University, University of Tsukuba and University of Houston - C.T. Bauer College of Business

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CEO knowledge-based background; Goodwill Impairment; abnormal return; China

106.

Financial Reporting Comparability in US Firms Issuing Debt in the US Primary Market

Posted: 12 Feb 2021 Last Revised: 10 Jun 2021
Paula Hill, Gerald J. Lobo and Shuo Wang
University of Bristol, University of Houston - C.T. Bauer College of Business and University of Groningen

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Comparability, creditors, credit ratings, bond yields, bond markets

107.

The Influence of Accounting Enforcement on Earnings Quality of Banks: Implications of Bank Regulation and the Global Financial Crisis

Journal of Accounting and Public Policy, Vol. 37, No. 5, 2018
Posted: 20 Jul 2020
affiliation not provided to SSRN, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Perugia - Department of Economics

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Accounting enforcement, Bank regulation, Earnings quality, Loan loss provisions, Earnings benchmarks, Global financial crisis

108.

Is Accounting Enforcement Related to Risk-Taking in the Banking Industry?

Journal of Financial Stability, Vol. 49, August 2020
Posted: 20 Jul 2020 Last Revised: 10 Aug 2020
affiliation not provided to SSRN, York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and University of Florence - Department of Business Economics

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Accounting Enforcement, Bank Risk-taking, Bank Complexity, Bank Reporting Discretion.

109.

Share Repurchases and Accounting Conservatism

Lobo, G. J., Robin, A., & Wu, K. (2019). Share repurchases and accounting conservatism. Review of Quantitative Finance and Accounting, 1-35.
Posted: 22 Jan 2019 Last Revised: 05 Sep 2019
Gerald J. Lobo, Ashok Robin and Kean Wu
University of Houston - C.T. Bauer College of Business, Rochester Institute of Technology (RIT) - E. Philip Saunders College of Business and Rochester Institute of Technology

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Share repurchase, Accounting conservatism, Agency problem, Corporate governance

110.

Attention Please: Does Audit Committee Directors’ Unequal Allocation of Attention to Multiple Directorships Affect Firms’ Earnings Management?

Posted: 06 Dec 2018
Henry He Huang, Gerald J. Lobo, Chong Wang and Jian Zhou
Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business, The Hong Kong Polytechnic University and University of Hawaii at Manoa

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multiple directorships, audit committees, earnings management

111.

Is the Mispricing of Bank Earnings Related to Financial Regulation Uncertainty?

Posted: 09 Nov 2018 Last Revised: 28 Jan 2021
University of Bristol - School of Economics, Finance and Management, University of Manchester - Alliance Manchester Business School, University of Houston - C.T. Bauer College of Business and Fudan University - School of Management

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Financial regulation uncertainty; market information efficiency; post-earnings announcement drift; banks

112.

The Impact of SFAS 133 on Income Smoothing by Banks Through Loan Loss Provisions

Accounting Review, Forthcoming, Mays Business School Research Paper No. 2113381
Posted: 21 Jul 2012
University of Houston - C. T. Bauer College of Business, University of Houston - C.T. Bauer College of Business, American University and Rice University

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SFAS 133, Income smoothing, Hedging, Derivatives, Loan loss provisions

113.

Implications of Analyst Forecasts at the Time of Earnings Announcements for Market Reactions to Earnings Announcements

Posted: 30 Aug 2011
Gerald J. Lobo, Minsup Song and Mary Harris Stanford
University of Houston - C.T. Bauer College of Business, Sogang University and Texas Christian University - Department of Accounting

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earnings announcement, analyst forecast, forecast timing, stock price reaction, trading volume

114.

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Posted: 28 Oct 2010 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business

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Risk Relevance, Derivatives, SFAS 133, Bond Spread

115.

Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?

Journal of Banking and Finance, Vol. 33, No. 6, 2009
Posted: 22 Feb 2010
York University - Schulich School of Business, Bentley University and University of Houston - C.T. Bauer College of Business

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Auditor reputation, Auditor Expertise, Audit Quality, Loan Loss Provision, Market Valuation, Signaling

116.

Financial Analysts' Earnings Forecast Dispersion and Intraday Stock Price Variability Around Quarterly Earnings Announcements

Review of Quantitative Finance and Accounting, Vol. 15, No. 2, pp. 137-151, August 2000
Posted: 12 Aug 2004 Last Revised: 27 Feb 2017
Gerald J. Lobo and Samuel S. Tung
University of Houston - C.T. Bauer College of Business and affiliation not provided to SSRN

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Other Papers (12)

Total Downloads: 66
1.

Auditing Related Party Transactions: Evidence from Audit Opinions

Number of pages: 52 Posted: 04 Jan 2014
Junxiong Fang, Gerald J. Lobo, Yinqi Zhang and Yuping Zhao
Fudan University - School of Management, University of Houston - C.T. Bauer College of Business, American University and University of Houston
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Related party transactions; audit risk; audit opinion

2.

Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry

AAA 2017 Management Accounting Section (MAS) Meeting
Number of pages: 34 Posted: 16 Aug 2016 Last Revised: 05 Dec 2016
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-Sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-Sen University (SYSU)
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Deferred compensation; Dynamic compensation; Regulation; Multi-period agency

3.

Mandatory Adoption of International Financial Reporting Standards and Earnings Management: Evidence from China

Number of pages: 43 Posted: 16 Jan 2014
Zining Li, Qiliang Liu, Gerald J. Lobo and Le Luo
Loyola Marymount University - College of Business Administration, Wuhan University - School of Economics and Management, University of Houston - C.T. Bauer College of Business and School of Management, Huazhong University of Science and Technology
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International Financial Reporting Standards, Earnings Management, China

4.

Auditor Reputation and Earnings Management: International Evidence from the Banking Industry

CAAA Annual Conference 2010
Number of pages: 40 Posted: 09 Jan 2010
York University - Schulich School of Business, Singapore Management University - School of Accountancy and University of Houston - C.T. Bauer College of Business
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5.

Corporate Life Cycle and CEO Stock Options Grants

CAAA 2006 Annual Conference Paper
Number of pages: 38 Posted: 02 Jan 2006
York University - Schulich School of Business, University of Houston - C.T. Bauer College of Business and McMaster University - Accounting & Financial Management Services
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Executive compensation, stock options, life cycle, incentives, performance

6.

Religiosity and the Cost of Debt

Number of pages: 49 Posted: 13 Jan 2014
Hanwen Chen, Henry He Huang, Gerald J. Lobo and Chong Wang
University of International Business and Economics, Yeshiva University - Sy Syms School of Business, University of Houston - C.T. Bauer College of Business and University of Kentucky
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religiosity, cost of debt, political rights, religious diversity

7.

Executive Compensation for Non-Contractible Innovation Performance

AAA 2019 Management Accounting Section (MAS) Meeting
Number of pages: 58 Posted: 18 Aug 2018
Yu Fang Huang, Jiawen Liang, Gerald J. Lobo and Dana Zhang
Chung Yuan Christian University, National Chengchi University (NCCU) - Department of Accounting, University of Houston - C.T. Bauer College of Business and University of Houston
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executive compensation, non-contractible performance, innovation, patent count, patent citations, implicit contract, discretionary bonus

8.

Discretionary Accrual Changes Following the Sarbanes-Oxley Act: Evidence from Canadian Companies

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting
Number of pages: 53 Posted: 01 Oct 2005 Last Revised: 01 Mar 2017
Gerald J. Lobo and Jian Zhou
University of Houston - C.T. Bauer College of Business and University of Hawaii at Manoa
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Sarbanes-Oxley Act, Conservatism, Discretionary accruals

9.

Firm Life Cycle and Loan Contract Terms

31st Australasian Finance and Banking Conference 2018
Number of pages: 46 Posted: 30 Jul 2018
Macquarie University, University of Houston - C.T. Bauer College of Business, Central Michigan University and University of Mannheim
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Frim life cycle; Bank loans; Cost of debt

10.

Does Risk Disclosure Signal Risk Management Outcome? An Examination of the SEC FRR No. 48 Disclosure's Relation with Cash Flow Volatility

Number of pages: 59 Posted: 15 Jul 2017
Gerald J. Lobo, Wei Siqueira, Kinsun Tam and Jian Zhou
University of Houston - C.T. Bauer College of Business, SUNY University at Albany, SUNY University at Albany and University of Hawaii at Manoa
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disclosure; managerial decision; risk management; real effects; signaling

11.

Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis

CAAA Annual Conference 2011
Number of pages: 1 Posted: 12 Jan 2011 Last Revised: 10 Feb 2020
McMaster University - DeGroote School of Business, York University - Schulich School of Business and University of Houston - C.T. Bauer College of Business
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Bank Failure, Troubled Banks, Loan Quality, Loan Loss Provisions, Auditor Reputation, Financial Crisis

12.

Deferred Cash Compensation and Risk Taking: Evidence from the Chinese Banking Industry

29th Australasian Finance and Banking Conference 2016
Number of pages: 46 Posted: 17 Aug 2016
Wei Jiang, Yunguo Liu, Gerald J. Lobo and Yue Xu
Jinan University, Sun Yat-Sen University (SYSU), University of Houston - C.T. Bauer College of Business and Sun Yat-Sen University (SYSU)
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Deferred Compensation; Dynamic Compensation; Regulation; Multi-Period Agency