Wayne B. Thomas

University of Oklahoma

Professor

Michael F. Price College of Business,

307 W Brooks, Rm 212B

Norman, OK 73019

United States

SCHOLARLY PAPERS

57

DOWNLOADS
Rank 888

SSRN RANKINGS

Top 888

in Total Papers Downloads

34,374

SSRN CITATIONS
Rank 1,474

SSRN RANKINGS

Top 1,474

in Total Papers Citations

371

CROSSREF CITATIONS

485

Scholarly Papers (57)

1.

The Quality of Fair Value Measures for Property, Plant, and Equipment

Accounting Forum, March 2006
Number of pages: 33 Posted: 19 Jun 2002 Last Revised: 15 Dec 2011
Don Herrmann, Wayne B. Thomas and Shahrokh M. Saudagaran
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and University of Washington, Tacoma - Milgard School of Business
Downloads 4,229 (2,706)
Citation 7

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fixed assets, fair values, relevance, reliability

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Vol. 85, No. 4, 2010
Number of pages: 50 Posted: 05 Aug 2008 Last Revised: 17 Dec 2009
Chang Joon Song, Wayne B. Thomas and Han Yi
Virginia Tech, University of Oklahoma and Korea University
Downloads 3,466 (3,733)
Citation 61

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FAS 157, Value Relevance, Fair Values, Fair Value Hierarchy, Corporate Governance

Value Relevance of FAS 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms

Accounting Review, Forthcoming
Posted: 10 Nov 2009
Chang Joon Song, Wayne B. Thomas and Han Yi
Virginia Tech, University of Oklahoma and Korea University

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FAS 157, Fair Value, Fair Value Hierarchy, Value Relevance, Corporate Governance

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, September 2013, Rotman School of Management Working Paper No. 1995124
Number of pages: 49 Posted: 30 Jan 2012 Last Revised: 06 Mar 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 1,738 (11,752)
Citation 9

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Private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

Financial Reporting Quality of U.S. Private and Public Firms

The Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213831
Number of pages: 49 Posted: 09 Feb 2013 Last Revised: 03 May 2013
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 593 (55,683)
Citation 10

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private firms, financial reporting quality, public versus private, demand, opportunism, mitigating factors

4.

A Review of Markets-Based International Accounting Research

Journal of Intrernational Accounting Research, Vol. 3, No. 1, 2004
Number of pages: 43 Posted: 15 Sep 2003 Last Revised: 15 Dec 2011
Gary K. Meek and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 1,834 (10,949)
Citation 7

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capital markets, international accounting, review

5.
Downloads 1,404 ( 16,752)
Citation 34

Agency Conflicts and Auditing in Private Firms

Number of pages: 51 Posted: 12 Sep 2010 Last Revised: 08 Jun 2012
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
Downloads 1,140 (22,487)
Citation 7

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Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand

Agency Conflicts and Auditing in Private Firms

Forthcoming, Accounting, Organizations, and Society
Number of pages: 51 Posted: 12 Jun 2012
University of Toronto - Rotman School of Management, BI Norwegian Business School - Department of Accounting, Auditing and Business Analytics and University of Oklahoma
Downloads 264 (142,307)
Citation 5

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Agency conflicts, auditing, private firms, family relationships, ownership, audit effort, audit demand

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Number of pages: 52 Posted: 26 Nov 2010 Last Revised: 23 Nov 2012
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 860 (33,727)
Citation 3

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

Relationship-Specificity, Contract Enforceability, and Income Smoothing

Accounting Review, Forthcoming, Rotman School of Management Working Paper No. 2213827
Number of pages: 52 Posted: 09 Feb 2013
Yiwei Dou, Ole-Kristian Hope and Wayne B. Thomas
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 425 (83,959)
Citation 14

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Income Smoothing, Informational Component, Relationship-Specific Investments, Contract Enforceability, Legal Protection, International

7.
Downloads 1,252 ( 19,864)
Citation 52

Tax Avoidance and Geographic Earnings Disclosure

Number of pages: 54 Posted: 14 Mar 2012 Last Revised: 28 May 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 630 (51,456)
Citation 2

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

Tax Avoidance and Geographic Earnings Disclosure

Journal of Accounting & Economics (JAE), Forthcoming, Rotman School of Management Working Paper No. 2285110
Number of pages: 54 Posted: 27 Jun 2013
Ole-Kristian Hope, Mark (Shuai) Ma and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 622 (52,312)
Citation 14

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Tax Avoidance, Geographic Earnings Disclosure, SFAS 131, Schedule M-3, Research Design

8.
Downloads 1,095 ( 24,282)
Citation 21

Tax Havens and Disclosure Aggregation

Rotman School of Management Working Paper No. 2419573
Number of pages: 44 Posted: 04 Apr 2014 Last Revised: 15 Mar 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 953 (29,196)
Citation 9

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Tax havens, aggregation, disclosure quality, tax avoidance, segment disclosure, Exhibit 21

Tax Havens and Disclosure Aggregation

Forthcoming, Journal of International Business Studies
Number of pages: 44 Posted: 24 Apr 2017
Herita T. Akamah, Ole-Kristian Hope and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 142 (250,780)
Citation 5

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Tax havens, aggregation, disclosure transparency, tax avoidance, geographic reporting, Exhibit 21

9.

Blockholder Exit Threats and Financial Reporting Quality

Rotman School of Management Working Paper No. 2374770
Number of pages: 42 Posted: 06 Jan 2014 Last Revised: 13 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 1,078 (24,828)
Citation 7

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Blockholders, exit theory, financial reporting quality, liquidity, wealth-performance sensitivity

Individual Large Shareholders, Earnings Management, and Capital Market Consequences

Journal of Business Finance & Accounting, Forthcoming, Rotman School of Management Working Paper No. 2283839
Number of pages: 46 Posted: 24 Jun 2013 Last Revised: 31 Jul 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
Downloads 904 (31,510)
Citation 3

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Large shareholders, blockholders, earnings management, fixed effects, market reaction

Individual Large Shareholders, Earnings Management, and Capital‐Market Consequences

Journal of Business Finance & Accounting, Vol. 43, Issue 7-8, pp. 872-902, 2016
Number of pages: 31 Posted: 30 Sep 2016
Yiwei Dou, Ole-Kristian Hope, Wayne B. Thomas and Youli Zou
New York University (NYU) - Department of Accounting, University of Toronto - Rotman School of Management, University of Oklahoma and University of Connecticut
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Citation 1
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blockholders, large shareholders, earnings management, fixed effects, market reactions

11.
Downloads 897 ( 32,327)
Citation 35

Managerial Empire Building and Firm Disclosure

Number of pages: 53 Posted: 07 Jul 2007 Last Revised: 01 Feb 2008
Ole-Kristian Hope and Wayne B. Thomas
University of Toronto - Rotman School of Management and University of Oklahoma
Downloads 897 (31,849)
Citation 35

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Empire building, disclosure, agency cost hypothesis, SFAS 131

Managerial Empire Building and Firm Disclosure

Journal of Accounting Research, 2008
Posted: 28 Nov 2007
Ole-Kristian Hope and Wayne B. Thomas
University of Toronto - Rotman School of Management and University of Oklahoma

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Empire building, disclosure, agency cost hypothesis, SFAS 131

12.

Financial Credibility, Ownership, and Financing Constraints in Private Firms

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 49 Posted: 08 Sep 2008 Last Revised: 19 Mar 2011
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 866 (33,891)
Citation 11

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Financing constraints, financial credibility, ownership concentration, private companies, international, institutional environment, auditing

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Number of pages: 47 Posted: 15 Sep 2004 Last Revised: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School
Downloads 855 (33,991)
Citation 19

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Foreign earnings, geographic disclosures, valuation, SFAS 131

The Effects of SFAS 131 Geographic Segment Disclosures by U.S. Multinational Companies on the Valuation of Foreign Earnings

Journal of International Business Studies, Forthcoming
Posted: 03 Jan 2008
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and London Business School

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Geographic segment disclosures, valuation, foreign earnings, SFAS 131, international

International Evidence on Analyst Stock Recommendations, Valuations, and Returns

Number of pages: 51 Posted: 28 Feb 2009 Last Revised: 23 Jan 2010
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Downloads 837 (34,991)
Citation 5

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Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation, investor protection

International Evidence on Analyst Stock Recommendations, Valuations, and Returns

Contemporary Accounting Research, Forthcoming
Posted: 27 Jan 2010
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma

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Analysts, international, valuation, earnings forecasts, stock recommendations, investor participation

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research

Number of pages: 34 Posted: 17 Apr 2002
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 836 (35,053)
Citation 49

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Analysts' Forecast Errors, Earnings, Earnings Changes, Earnings Announcement Returns, Dispersion, Misclassification

The Implications of Using Stock-Split Adjusted I/B/E/S Data in Empirical Research

Posted: 12 Jun 2003
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma

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Analysts' Forecast Errors, Earnings, Earnings Changes, Earnings Announcement Returns, Dispersion, Misclassification

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Number of pages: 47 Posted: 01 Apr 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School
Downloads 797 (37,466)
Citation 5

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

Impact of Excess Auditor Remuneration on Cost of Equity Capital Around the World

Journal of Accounting, Auditing and Finance, Forthcoming
Posted: 17 Apr 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Auditing, auditor independence, economic bonding, cost of equity capital, international, investor protection

17.

Earning Management: Do Firms Play 'Follow the Leader'?

Contemporary Accounting Research, Vol. 33, No. 2, pp. 616-643, 2016
Number of pages: 42 Posted: 31 Jul 2012 Last Revised: 02 Jun 2016
Brian Bratten, Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 782 (39,007)
Citation 7

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earnings management, information transfer, analysts’ forecasts

The Cost of Pride: Why Do Firms from Developing Countries Bid Higher?

Number of pages: 48 Posted: 08 Jan 2008 Last Revised: 11 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 653 (49,018)
Citation 1

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Mergers & Acquisitions, bid premium, national pride, emerging markets

The Cost of Pride: Why do Firms from Developing Countries Bid Higher?

Journal of International Business Studies, Forthcoming
Number of pages: 48 Posted: 10 Jan 2010
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 125 (276,790)
Citation 1

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Mergers & Acquisitions, bid premium, national pride, emerging markets

19.

Stakeholder Demand for Accounting Quality and Economic Usefulness of Accounting in U.S. Private Firms

Journal of Accounting and Public Policy, Forthcoming, Rotman School of Management Working Paper No. 2457956
Number of pages: 38 Posted: 25 Jun 2014 Last Revised: 22 Sep 2016
Ole-Kristian Hope, Wayne B. Thomas and Dushyantkumar Vyas
University of Toronto - Rotman School of Management, University of Oklahoma and University of Toronto - Rotman School of Management
Downloads 701 (45,252)
Citation 9

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private firms, accrual quality, stakeholders, demand factors, cash-flow prediction

The Sale of Assets to Manage Earnings in Japan

Number of pages: 37 Posted: 17 Oct 2001
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School
Downloads 577 (57,553)
Citation 11

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Asset sales; Earnings management; Management forecasts; Historical cost

The Sale of Assets to Manage Earnings in Japan

Posted: 29 Jan 2003
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Asset sales, Earnings management, Management forecasts, Historical cost

21.

Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items

The Accounting Review, Vol. 85, No. 4, pp. 1303–1323, July 2010
Number of pages: 39 Posted: 05 Oct 2009 Last Revised: 07 Sep 2010
Yun Fan, Abhijit Barua, William M. Cready and Wayne B. Thomas
University of Oklahoma - Steed School of Accounting, Florida International University - School of Accounting, University of Texas at Dallas - Naveen Jindal School of Management and University of Oklahoma
Downloads 557 (60,921)
Citation 4

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Classification shifting, special items, earnings thresholds, accruals manipulation constraints

22.

The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts

Contemporary Accounting Research, Vol. 22, No. 4, December 2005
Number of pages: 45 Posted: 13 Oct 2005
Ran Barniv, Wayne B. Thomas and Mark Myring
Kent State University - Department of Accounting, University of Oklahoma and Ball State University - Department of Accounting
Downloads 521 (66,143)
Citation 4

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Analysts characteristics, relative forecast performance, investor demand, common law, civil law, quality of financial reporting systems, international accounting

Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations

Number of pages: 41 Posted: 08 Sep 2008 Last Revised: 17 Sep 2008
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma
Downloads 519 (65,734)
Citation 11

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Analysts, stock recommendations, earnings forecasts, residual income models, valuation, regulation, Reg FD

Do Analysts Practice What they Preach and Should Investors Listen? Effects of Recent Regulations

Accounting Review, Forthcoming
Posted: 03 Oct 2008
Ran Barniv, Ole-Kristian Hope, Mark Myring and Wayne B. Thomas
Kent State University - Department of Accounting, University of Toronto - Rotman School of Management, Ball State University - Department of Accounting and University of Oklahoma

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Stock recommendations, residual income valuations, valuation heuristics, future returns, regulations

24.

The Influence of Strong Shareholders on Earnings Management

Number of pages: 43 Posted: 05 Dec 2012 Last Revised: 14 May 2014
Bradley E. Lail, Gregory W. Martin and Wayne B. Thomas
Baylor University, University of North Carolina (UNC) at Charlotte - Department of Accounting and University of Oklahoma
Downloads 458 (77,576)

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The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan

Number of pages: 32 Posted: 03 Jan 2002
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School
Downloads 375 (97,076)
Citation 3

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Consolidated earnings, Parent-only earnings, Market efficiency, Mishkin model, Japan

The Relation between Incremental Subsidiary Earnings and Future Stock Returns in Japan

Posted: 14 Jan 2002
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Consolidated earnings; Parent-only earnings; Market efficiency; Mishkin model; Japan

26.

Classification Shifting Using the 'Corporate/Other' Segment

Accounting Horizons, Forthcoming
Number of pages: 34 Posted: 28 Apr 2013
Bradley E. Lail, Wayne B. Thomas and Glyn J. Winterbotham
Baylor University, University of Oklahoma and Winthrop University
Downloads 372 (98,738)
Citation 5

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Segment reporting, corporate expenses, classification shifting, agency costs, proprietary costs

The Market’s Reaction to Unexpected Earnings Thresholds

Number of pages: 42 Posted: 24 Apr 2010 Last Revised: 29 Jul 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 248 (151,578)
Citation 1

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Analyst forecasts, earnings thresholds, market reaction

The Market’s Reaction to Unexpected Earnings Thresholds

Journal of Business Finance and Accounting, Forthcoming
Number of pages: 42 Posted: 08 Aug 2010
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 93 (339,991)

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Analyst forecasts, earnings thresholds, market reaction

Geographic Earnings Disclosure and Trading Volume

Number of pages: 50 Posted: 20 Apr 2007 Last Revised: 10 Jun 2008
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University
Downloads 331 (111,903)
Citation 7

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Trading volume, private information, economic theory, segment disclosure, geographic earnings

Geographic Earnings Disclosure and Trading Volume

Journal of Accounting and Public Policy, Forthcoming
Posted: 10 Jun 2008
University of Toronto - Rotman School of Management, University of Oklahoma and Winthrop University

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Trading volume, private information, economic theory, segment disclosure, geographic earnings, SFAS 131

29.

The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting

Forthcoming in Management Science
Number of pages: 42 Posted: 17 Oct 2015 Last Revised: 10 Feb 2019
Yun Fan, Wayne B. Thomas and Xiaoou Yu
University of Oklahoma - Steed School of Accounting, University of Oklahoma and Xiamen University - Institute for Financial and Accounting Studies
Downloads 324 (115,285)
Citation 4

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Classification shifting, debt contracting, private loans, EBITDA, special items

30.

Classification Shifting and Earnings Predictability

Number of pages: 49 Posted: 17 Dec 2018 Last Revised: 02 Jan 2021
Kelly Ha and Wayne B. Thomas
University of Oklahoma and University of Oklahoma
Downloads 321 (116,778)

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classification shifting, core earnings, special items, earnings predictability, earnings management, FERC

31.

Managerial Equity Holdings and Income Smoothing Incentives

Journal of Management Accounting Research, Forthcoming
Number of pages: 49 Posted: 20 Aug 2015 Last Revised: 04 Mar 2017
Sydney Qing Shu and Wayne B. Thomas
Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 317 (117,954)
Citation 1

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stock holdings; option holdings; executive compensation; income smoothing; earnings predictability; earnings management incentive

The Stock Price Effects of Changes in Dispersion of Investor Beliefs during Earnings Announcements

Number of pages: 51 Posted: 27 Feb 2008 Last Revised: 15 Apr 2008
Lynn L. Rees and Wayne B. Thomas
Utah State University - School of Accountancy and University of Oklahoma
Downloads 314 (118,434)
Citation 6

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Dispersion of beliefs, cost of capital, equity call option, market friction, announcement returns

The Stock Price Effects of Changes in Dispersion of Investor Beliefs During Earnings Announcements

Review of Accounting Studies, Forthcoming
Posted: 28 Apr 2008
Lynn L. Rees and Wayne B. Thomas
Utah State University - School of Accountancy and University of Oklahoma

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Dispersion of beliefs, cost of capital, equity call option, market friction, announcement returns

33.

International Diversification and Forecast Optimism: The Effects of Reg FD

Accounting Horizons, Vol. 22, No. 2, 2008
Number of pages: 33 Posted: 10 Dec 2007 Last Revised: 15 Dec 2011
Ole-Kristian Hope, Don Herrmann and Wayne B. Thomas
University of Toronto - Rotman School of Management, Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma
Downloads 310 (120,793)
Citation 1

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Analysts, forecast bias, Reg FD, international diversification

34.

The Torpedo Effect: Myth or Reality?

Journal of Accounting, Auditing and Finance, Vol. 26, No. 2, 2011
Number of pages: 37 Posted: 30 Dec 2008 Last Revised: 15 Dec 2011
Jeff L. Payne and Wayne B. Thomas
University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
Downloads 308 (121,642)
Citation 1

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Earnings thresholds, market reaction, torpedo effect

35.
Downloads 281 (134,032)
Citation 7

Abnormal Accrual Estimates and Evidence of Mispricing

Number of pages: 52 Posted: 01 Dec 2011 Last Revised: 05 Dec 2011
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma
Downloads 281 (133,372)

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abnormal accruals, accrual model(s)

Abnormal Accrual Estimates and Evidence of Mispricing

Journal of Business Finance & Accounting, Vol. 39, Issue 1‐2, pp. 1-34, 2012
Number of pages: 34 Posted: 03 Mar 2012
C.S. Agnes Cheng, Cathy Zishang Liu and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance, affiliation not provided to SSRN and University of Oklahoma
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abnormal accruals, discretionary accruals, accrual models, mispricing

36.

A Test of Income Smoothing Using Pseudo Fiscal Years

Number of pages: 50 Posted: 29 Aug 2017 Last Revised: 26 Jul 2021
Dirk E. Black, Spencer Pierce and Wayne B. Thomas
University of Nebraska at Lincoln - School of Accountancy, Florida State University - College of Business and University of Oklahoma
Downloads 258 (146,273)

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income smoothing, earnings management, earnings volatility, accruals

37.

Economic Consequences of Operating Lease Recognition

Number of pages: 50 Posted: 26 Feb 2021 Last Revised: 23 Mar 2021
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 229 (164,225)
Citation 1

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Earnings Announcements, Differences of Opinion, and Management Guidance

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 44 Posted: 17 Feb 2011 Last Revised: 03 May 2013
Sami Keskek, Lynn L. Rees and Wayne B. Thomas
Florida State University, Utah State University - School of Accountancy and University of Oklahoma
Downloads 207 (180,466)

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Differences of opinion, short-sale constraints, management earnings guidance, earnings announcements, market efficiency

Earnings Announcements, Differences of Opinion and Management Guidance

Journal of Business Finance & Accounting, Vol. 40, Issue 7-8, pp. 769-795, 2013
Number of pages: 27 Posted: 15 Nov 2013
Sami Keskek, Lynn L. Rees and Wayne B. Thomas
Florida State University, Utah State University - School of Accountancy and University of Oklahoma
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Citation 1
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differences of opinion, short‐sale constraints, management earnings guidance, earnings announcements, market efficiency

39.

Cost Shifting in Nonprofit Hospitals

Number of pages: 48 Posted: 03 Nov 2011
Ashley N. Newton and Wayne B. Thomas
University of Oklahoma - Michael F. Price College of Business and University of Oklahoma
Downloads 203 (183,978)

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nonprofit hospitals, classification shifting, earnings management, earnings thresholds

40.

The Persistence and Valuation Effects of Classification Shifting

Number of pages: 40 Posted: 31 May 2019 Last Revised: 03 Nov 2020
Gabriele Lattanzio and Wayne B. Thomas
Nazarbayev University and University of Oklahoma
Downloads 184 (201,003)
Citation 1

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Classification shifting; special items; peer effects; persistence; valuation. .

41.

What Determines Management Cash Flow Forecasts in the Oil and Gas Industry?

Oil, Gas and Energy Quarterly 62 (1): 37–55.
Number of pages: 30 Posted: 25 Jul 2015
Yun Fan and Wayne B. Thomas
University of Oklahoma - Steed School of Accounting and University of Oklahoma
Downloads 170 (215,289)

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Management cash flow forecasts, voluntary disclosure, oil and gas industry, earnings forecasts, value relevance.

42.

Does Audit Regulation Improve the Underlying Information Used by Managers? Evidence from PCAOB Inspection Access and Management Forecast Accuracy

Number of pages: 55 Posted: 20 Jan 2019 Last Revised: 30 Jul 2020
University of Oklahoma, University of North Carolina at Greensboro, Miami University of Ohio - Department of Accountancy and University of Oklahoma
Downloads 155 (232,731)

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PCAOB inspection; voluntary disclosure; management forecast accuracy; audit regulation

43.

The Effect of Regulatory Benchmarks on Firm Reporting Behavior

Journal of International Accounting Research 14 (1): 85-107, 2016
Number of pages: 39 Posted: 29 Sep 2013 Last Revised: 07 Sep 2016
Yun Fan, Wayne B. Thomas and Chong Wang
University of Oklahoma - Steed School of Accounting, University of Oklahoma and University of Kentucky
Downloads 138 (255,736)

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Regulatory benchmark, disclosure regulation, earnings management, monitoring

44.

The Relevance and Reliability of Employee Business Outlook Disclosures

Number of pages: 54 Posted: 30 Jun 2019 Last Revised: 22 Jul 2019
Yun Fan, Yuan Ji, Wayne B. Thomas and Chong Wang
University of Oklahoma - Steed School of Accounting, The Hong Kong Polytechnic University, University of Oklahoma and University of Kentucky
Downloads 126 (274,022)

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Employee opinions, voluntary disclosures, wisdom of the crowd, debt contracting, loan pricing, private loans

45.

Legal Environment and Corporate Tax Avoidance: Evidence from State Tax Codes

Number of pages: 57 Posted: 19 Jun 2019
Mark (Shuai) Ma and Wayne B. Thomas
University of Pittsburgh - Accounting Group and University of Oklahoma
Downloads 124 (277,323)
Citation 2

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Agency Costs, Legal Environment, Legal Penalties, Tax Avoidance

46.

A Test of the Market’s Mispricing of Domestic and Foreign Earnings

Number of pages: 38 Posted: 16 Dec 2011
Wayne B. Thomas
University of Oklahoma
Downloads 98 (326,312)
Citation 5

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Capital markets, Market efficiency, Valuation, Multinational firms, Foreign earnings

47.

Firm Characteristics and the Pricing of Foreign Earnings of Us Multinational Firms

Number of pages: 29 Posted: 05 Jul 2004
Wayne B. Thomas
University of Oklahoma
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48.
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Citation 2

Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance & Accounting, Vol. 35, Nos. 3-4, pp. 281-306, April/May 2008
Number of pages: 26 Posted: 22 Apr 2008
Ole-Kristian Hope, Tony Kang and Wayne B. Thomas
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln and University of Oklahoma
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Citation 2
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Pricing and Mispricing Effects of SFAS 131

Journal of Business Finance and Accounting, 2008
Posted: 15 Feb 2008
University of Toronto - Rotman School of Management, University of Oklahoma, University of Nebraska - Lincoln and London Business School

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Segment disclosure, SFAS 131 foreign earnings, valuation, mispricing

49.

The Market's Reaction to Unexpected Earnings Thresholds

Journal of Business Finance & Accounting, Vol. 38, Issue 1-2, pp. 34-57, 2011
Number of pages: 24 Posted: 16 Mar 2011
Oklahoma State University - Stillwater - School of Accounting, University of Toronto - Rotman School of Management, University of Kentucky - Von Allmen School of Accountancy and University of Oklahoma
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Citation 1
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analyst forecasts, earnings thresholds, market reaction

50.

Financial Reporting Quality and Auditor Locality Contagion

Auditing: A Journal of Practice & Theory, Forthcoming
Posted: 03 Feb 2017
Gregory W. Martin, Wayne B. Thomas and Jamie Diaz
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma and College of William and Mary

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Financial Reporting Quality, Audit Quality, Restatements, Contagion

S&P 500 Membership and Managers’ Supply of Conservative Financial Reports

Journal of Business Finance & Accounting, Vol. 43, Issue 5-6, pp. 543-571, 2016
Number of pages: 29 Posted: 29 Jul 2016
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma and Miami University of Ohio - Department of Accountancy
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Citation 1
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conservatism, S&P 500, information asymmetry, earnings quality, agency theory

S&P 500 Membership and Managers’ Supply of Conservative Financial Reports

Forthcoming, Journal of Business, Finance, and Accounting
Posted: 25 Oct 2013 Last Revised: 23 Feb 2016
Gregory W. Martin, Wayne B. Thomas and Matthew M. Wieland
University of North Carolina (UNC) at Charlotte - Department of Accounting, University of Oklahoma and Miami University of Ohio - Department of Accountancy

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Conservatism, S&P 500, Information Asymmetry, Earnings Quality, Agency Theory

52.

Culture and Auditor Choice: A Test of the Secrecy Hypothesis

Journal of Accounting and Public Policy, Forthcoming
Posted: 26 Feb 2008
Ole-Kristian Hope, Tony Kang, Wayne B. Thomas and Yong Keun Yoo
University of Toronto - Rotman School of Management, University of Nebraska - Lincoln, University of Oklahoma and Korea University Business School

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Culture, Secrecy, Auditor Quality, International

53.

The Effect of Changes in Japanese Consolidation Policy on Analyst Forecast Error

Journal of Accounting and Public Policy, January/February 2007
Posted: 20 Sep 2006
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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Consolidation policy, forecast error, convergence, parent, subsidiary

54.

Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows

Accounting Review, Vol. 81, October 2006
Posted: 25 Apr 2006
C.S. Agnes Cheng and Wayne B. Thomas
Hong Kong Polytechnic University - School of Accounting and Finance and University of Oklahoma

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Abnormal Accruals, Market Mispricing, Operating Cash Flows-to-Price Ratio, Value-Glamour Anomaly

55.

Rounding of Analyst Forecasts

Posted: 15 Mar 2005
Don Herrmann and Wayne B. Thomas
Oklahoma State University - Stillwater - School of Accounting and University of Oklahoma

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Heaping, rounding, analyst forecast accuracy, dispersion

56.

A Test of the Market's Mispricing of Domestic and Foreign Earnings

Posted: 21 Mar 2002
Wayne B. Thomas
University of Oklahoma

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57.

The Persistence and Forecast Accuracy of Earnings Components in the USA and Japan

Posted: 27 Jun 2000
Don Herrmann, Wayne B. Thomas and Tatsuo Inoue
Oklahoma State University - Stillwater - School of Accounting, University of Oklahoma and Kwansei Gakuin University - Business School

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