Zane L. Swanson

University of Central Oklahoma

Accounting Professor

100 North University Drive

Edmond, OK 73034

United States

SCHOLARLY PAPERS

32

DOWNLOADS
Rank 10,905

SSRN RANKINGS

Top 10,905

in Total Papers Downloads

5,438

SSRN CITATIONS

2

CROSSREF CITATIONS

1

Scholarly Papers (32)

1.
Downloads 712 ( 44,278)
Citation 1

Goodwill Impairment: A Comparative Country Analysis

Number of pages: 42 Posted: 31 Jul 2007 Last Revised: 15 Oct 2013
Zane L. Swanson, Robert A. Singer and Alexis Downs
University of Central Oklahoma, Lindenwood University and Emporia State University
Downloads 712 (43,655)
Citation 1

Abstract:

Loading...

goodwill, impairment, harmonization

Goodwill Impairment: A Comparative Country Analysis

Academy of Accounting and Financial Studies Journal, Forthcoming
Posted: 20 Oct 2013
Zane L. Swanson, Robert Singer and Alexis Downs
University of Central Oklahoma, Independent and Emporia State University

Abstract:

Loading...

Goodwill, Impairment, International Accounting

2.

Analytical and Empirical Evidence of the Effect of Tax Rates on the Trade-Off between Debt and Managerial Ownership

Number of pages: 34 Posted: 08 Feb 2000
Ananth Seetharaman, Zane L. Swanson and Bin Srinidhi
Saint Louis University - Department of Accounting, University of Central Oklahoma and University of Texas at Arlington - Department of Accounting
Downloads 589 (56,746)

Abstract:

Loading...

3.

R&D, Firm Fundamentals, and Diminishing Returns for the Stock Market

Number of pages: 37 Posted: 30 Nov 1998
Zane L. Swanson
University of Central Oklahoma
Downloads 532 (64,374)

Abstract:

Loading...

4.

Impact of Cash Holdings on Investment Value

Number of pages: 47 Posted: 02 Mar 2006 Last Revised: 01 Jun 2010
Zane L. Swanson
University of Central Oklahoma
Downloads 509 (68,053)

Abstract:

Loading...

5.

Using XBRL to Transform Existing Financial Statements into the Proposed Presentation Format

Mustang Journal of Accounting and Finance, 2013
Number of pages: 32 Posted: 24 Apr 2010 Last Revised: 06 Aug 2014
Zane L. Swanson and Olga Miranova
University of Central Oklahoma and University of Central Oklahoma
Downloads 464 (76,317)

Abstract:

Loading...

Presentation, Standard, XBRL, Transformation

6.

GAAP Codification: An Ontological Perspective

Number of pages: 22 Posted: 02 Sep 2008 Last Revised: 04 Jan 2010
Zane L. Swanson and Ron Freeze
University of Central Oklahoma and Emporia State University
Downloads 363 (101,494)
Citation 1

Abstract:

Loading...

Ontology, GAAP Codification, Hicks' Income

7.

Determinants of Dividend Payout

Number of pages: 14 Posted: 29 Dec 2013 Last Revised: 15 Jan 2014
Zane L. Swanson and V. Sivarama Krishnan
University of Central Oklahoma and University of Central Oklahoma - College of Business
Downloads 335 (111,120)
Citation 1

Abstract:

Loading...

Dividend Payout

8.
Downloads 289 (130,037)

Abstract:

Loading...

accounting information relevance, weighted average cost of capital, asset returns

9.

Management Risk Incentives and the Readability of Corporate Disclosures

Financial Management, Forthcoming
Number of pages: 54 Posted: 09 Feb 2014 Last Revised: 11 Feb 2021
Saint Louis University - Richard A. Chaifetz School of Business, Saint Louis University - Department of Accounting, University of Central Oklahoma and Saint Louis University - Chaifetz School of Business
Downloads 282 (133,404)

Abstract:

Loading...

Executive Compensation; Disclosure Obfuscation; Option Vega; Textual Analysis

Does Balance Sheet Classification Matter? Evidence from Trust Preferred Stock

Number of pages: 25 Posted: 05 Feb 2010
Konrad Gunderson and Zane L. Swanson
Missouri Western State University and University of Central Oklahoma
Downloads 252 (149,033)

Abstract:

Loading...

TPS, Liability, Equity, Classification

Does Balance Sheet Classification Matter? Evidence from Trust Preferred Stock

Mustang Journal of Accounting and Finance, Forthcoming
Posted: 20 Oct 2013
Konrad Gunderson, Cheng-Huei Chiao and Zane L. Swanson
Missouri Western State University, Missouri Western State University and University of Central Oklahoma

Abstract:

Loading...

Balance Sheet Classification

11.

Internal Intangible Asset Effect on Firm Valuation

Number of pages: 27 Posted: 04 Mar 2018
Zane L. Swanson
University of Central Oklahoma
Downloads 246 (153,192)
Citation 2

Abstract:

Loading...

Internal Intangible Assets, SEM, Latent Variable

12.

Cash Position Forecasts and Stock Market Portfolio Returns

Number of pages: 28 Posted: 01 Jun 2010
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and University of Central Oklahoma
Downloads 207 (180,558)

Abstract:

Loading...

Investments, Agency Theory, Cash, Forecasting

13.

Study of Going Concern Opinions

Number of pages: 24 Posted: 16 Sep 2015
Zane L. Swanson and John Theis
University of Central Oklahoma and Independent
Downloads 133 (262,911)

Abstract:

Loading...

going concern, readability, disclosure, financial distress, Altman’s Z

14.

Accounting Statement Footnotes Contextual Association with Firm Financial Characteristics in the Oil and Gas Industry

Number of pages: 19 Posted: 08 Jan 2015
Zane L. Swanson and Azam Habibi
University of Central Oklahoma and University of Central Oklahoma
Downloads 130 (267,462)

Abstract:

Loading...

Weighted Average Cost of Capital (WACC), footnotes, readability, oil and gas industry

15.

Diminishing Returns to Investment Vis-À-Vis Firm Age

Number of pages: 25 Posted: 26 Sep 2009
Zane L. Swanson
University of Central Oklahoma
Downloads 84 (359,080)

Abstract:

Loading...

Investment , Diminishing Returns, Firm Age, Life Cycle

16.

A Comparison of the Clean Surplus And Prospect Theory Valuation Models

Number of pages: 28 Posted: 11 Jan 2018
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and Independent
Downloads 83 (361,663)

Abstract:

Loading...

growth options; valuation model; size and PE sensitivity

17.

Supply and Demand of Information Influencing Firm Valuation

Number of pages: 38 Posted: 06 Sep 2019 Last Revised: 14 Apr 2020
Zane L. Swanson and Glen D Moyes
University of Central Oklahoma and affiliation not provided to SSRN
Downloads 78 (375,037)

Abstract:

Loading...

Information Economics, SEM, Intangible Assets

18.

Using the CPA/CMA Competencies to Enhance Learning Objectives for Accounting Courses

Number of pages: 30 Posted: 16 Nov 2018 Last Revised: 22 Apr 2019
Zane L. Swanson, Edward Walker, Louise Miller and Richard Green
University of Central Oklahoma, University of Central Oklahoma, University of Central Oklahoma and Texas A&M University (TAMU) - San Antonio
Downloads 75 (383,510)

Abstract:

Loading...

CPA Exam Blueprints, CMA Exam Competencies, Syllabi Objectives, Textual Analysis

19.

Current Expected Credit Loss Model (CECL) Based on Firm Loan Loss Elasticity

Number of pages: 34 Posted: 25 Jun 2019 Last Revised: 20 Jul 2021
Zane L. Swanson, Richard Green and Aminat Aloba
University of Central Oklahoma, Texas A&M University (TAMU) - San Antonio and University of Central Oklahoma
Downloads 47 (480,794)

Abstract:

Loading...

CECL standard, Estimated losses, Financial institutions, Economic elasticity, Audit analysis

20.

How Robust Is the Performance of Growth Options of R&D and Capital Expenditures?

Number of pages: 30 Posted: 11 Jan 2014 Last Revised: 04 Dec 2015
Zane L. Swanson
University of Central Oklahoma
Downloads 17 (648,850)

Abstract:

Loading...

growth options, capital expenditures, R&D, clean surplus, prospect theory

21.

Securitizing Eastern Europe's External Bank Debt

Multinational Finance Journal, Vol. 2, No. 4, p. 295-310, 1998
Number of pages: 16 Posted: 17 Jul 2015
Christopher Korth, Zane L. Swanson and Robert Singer
Western Michigan University - Finance & Commercial Law, University of Central Oklahoma and Quincy University
Downloads 11 (693,475)

Abstract:

Loading...

securitization; Eastern Europe; loans and financial Intermediaries

22.

Do Covenant Violations Affect Audit Report Timeliness?

International Journal of Accounting, Auditing and Performance Evaluation, Volume 14, Issue 1, January 2018, pp 1-23.
Posted: 16 Jun 2018
Zane L. Swanson and Yinghong Zhang
University of Central Oklahoma and University of Central Oklahoma

Abstract:

Loading...

Audit Report Timeliness, Audit Delay, Audit Report Lag, Covenant Violation, Technical Default, Private Lending Agreements

23.

IFRS: A Catalyst for Change in US Accounting Education

Accreditation Council for Business School Programs Annual Edition, 2012
Posted: 15 Oct 2013
Robert Singer, Zane L. Swanson and Jennifer Mack
Independent, University of Central Oklahoma and Lindenwood University

Abstract:

Loading...

IFRS

24.

Knowledge Management for the Converged IASB and FASB Standards

The IUP Journal of Knowledge Management, Vol. IX, No. 2, pp. 56-71, April 2011
Posted: 11 Jan 2012
Zane L. Swanson and Ron Freeze
University of Central Oklahoma and Emporia State University

Abstract:

Loading...

generally accepted accounting principles, knowledge management, ontology, XBRL

25.

Intangible Assets (or Lack Thereof) Association with Financial Distress

The Journal of American Academy of Business, Forthcoming
Posted: 01 Jan 2010
Zane L. Swanson
University of Central Oklahoma

Abstract:

Loading...

26.

REIT Risk Premium Sensitivity and Interest Rates

Posted: 02 May 2002
Zane L. Swanson, John Theis and K. Michael Casey
University of Central Oklahoma, University of Texas of the Permian Basin - School of Business and Henderson State University - School of Business

Abstract:

Loading...

REITs, Risk Premiums, Interest Rates, Credit Risk, Multi-Factor Asset

27.

Analytical and Empirical Evidence of the Impact of Tax Rates on the Trade-Off between Debt and Managerial Ownership

Posted: 30 Aug 2001
Zane L. Swanson, Ananth Seetharaman and Bin Srinidhi
University of Central Oklahoma, Saint Louis University - Department of Accounting and University of Texas at Arlington - Department of Accounting

Abstract:

Loading...

Marginal tax rate, Managerial ownership, Debt

28.

Earnings Volatility and the Value of Earnings Releases for Markets

Posted: 01 Sep 1999
Zane L. Swanson
University of Central Oklahoma

Abstract:

Loading...

29.

Dividends and Accounting Earnings

Posted: 28 Dec 1998
Zane L. Swanson and Richard Alltizer
University of Central Oklahoma and University of Central Oklahoma

Abstract:

Loading...

30.

Free Cash Flow and R&D

Posted: 24 Feb 1998
Zane L. Swanson
University of Central Oklahoma

Abstract:

Loading...

31.

An Analysis of the Relevance of Minority Stockholder Interest Information

Posted: 01 Sep 1997
Zane L. Swanson and Carol A. Mielke
University of Central Oklahoma and Saint Louis University - Richard A. Chaifetz School of Business

Abstract:

Loading...

32.

An Options Pricing Theoretical Relation between Earnings and Stock Market Returns

Posted: 20 Dec 1996
Zane L. Swanson
University of Central Oklahoma

Abstract:

Loading...