Research Articles
J.M. Tull School of Accounting
Select Publications
2000-2006
Ayers, B.C., Jiang, X., & Yeung, P.E. 2006. "Discretionary accruals and earnings management: An analysis of pseudo earnings targets." The Accounting Review, (May): 617-652.
Ayers, B.C., Cloyd, C.B., & Robinson, J.R. 2005. "Read my lips...: Does the market believe the tax rhetoric of presidential candidates?" Journal of Law and Economics, 48 (No. 1): 125-148.
Ayers, B.C., Lefanowicz, C.E., & Robinson, J.R. 2004. "The effect of shareholder-level capital gains taxes on acquisition structure." The Accounting Review, (October): 859-887.
Ayers, B.C., Lefanowicz, C.E., & Robinson, J.R. 2003. "Shareholder taxes in acquisition premiums: The effect of capital gains taxation." Journal of Finance, 58 (December): 2785-2803.
Ayers, B.C., & Freeman, R.N. 2003. "Evidence that analyst following and institutional ownership accelerate the pricing of future earnings." Review of Accounting Studies, (No. 3): 47-67.
Ayers, B.C., Cloyd, C.B., & Robinson, J.R. 2002. "The effect of shareholder-level dividend taxes on stock prices: Evidence from the Revenue Reconciliation Act of 1993." The Accounting Review, (October): 933-947.
Ayers, B.C., Lefanowicz, C.E., & Robinson, J.R. 2002. "Do firms purchase the pooling method?" Review of Accounting Studies, (No. 7): 5-32.
Ayers, B.C., & Freeman, R.N. 2000. "Why do large firms' prices anticipate earnings earlier than small firms' prices?" Contemporary Accounting Research, 17 (Summer): 191-212.
Baginski, S.P., Hassell, J.M., & Kimbrough, M. 2004. "Why do managers explain their earnings forecasts?" Journal of Accounting Research, 42 (No. 1): 1-29.
Baginski, S.P., & Wahlen, J. 2003. "Residual income risk, intrinsic values, and share prices." The Accounting Review, (January): 327-351.
Bamber, E.M., & Bamber, L.S. 2006. "Using 10-K reports brings management accounting to life." Issues in Accounting Education, 21 (No. 3): 267-290.
Bamber, E.M., & Iyer, V.M. 2002. "Big 5 auditors' professional and organizational identification: Consistency or conflict?" Auditing: A Journal of Practice & Theory, (September).
Bamber, E.M., & Ramsay, R.J. 2000. "The effects of specialization in audit workpaper review on review efficiency and reviewers' confidence." Auditing: A Journal of Practice & Theory, (Fall): 147-158.
Bamber, L.S., Bhattacharya, N., & Dawkins, M. 2006. "Systematic share price fluctuations after bankruptcy filings and the investors who drive them." Journal of Financial and Quantitative Analysis, (forthcoming, 2006).
Bamber, L.S., Christensen, T.E., & Gaver, K.M. 2000. "Do we really 'know' what we think we know? A case study of seminal research and its subsequent overgeneralization." Accounting Organizations and Society, 25 (No. 2): 103-129.
Cheon, Y.S., Christensen, T.E., and Bamber, L.S. 2001. "Factors associated with differences in the magnitude of abnormal returns around NYSE versus Nasdaq firms' earnings announcement." Journal of Business, Finance & Accounting, (November/December): 1073-1108.
Gaver, J.J., & Pottier, S.P. 2005. "The use of GAAP versus SAP financial statements in assessing property liability insurer solvency." Journal of Risk and Insurance, 72 (No. 1): 77-104.
Gaver, J.J., & Paterson, J.S. 2004. "Do insurers manipulate loss reserves to mask insolvency problems?" Journal of Accounting & Economics, 37 (No. 3): 393-416.
Gaver, J.J., & Paterson, J.S. 2001 "The association between external monitoring and earnings management in the property-casualty insurance industry." Journal of Accounting Research, 39 (No. 2): 269-282.
Grein, B., Hand, J., & Klassen, K. 2005. "The stock price reaction to the repricing of employee stock options." Contemporary Accounting Research, 22 (4): 791-828.
Hammersley, J. 2006. "Pattern identification and industry-specialist auditors." The Accounting Review, (March): 309-336
Hanlon, M., Laplante, S.K., & Shevlin, T. 2005. "Evidence on the possible information loss of conforming book income and taxable income." The Journal of Law and Economics, 48 (2): 407-442.
Ke, B., & Ramalingegowda, S. 2005. "Do institutional investors exploit the post-earnings announcement drift?" Journal of Accounting and Economics, 39 (1): 25-53.
Klassen, K., & Sansing, R. 2006. "A model of dynamic tax planning with an application to estate freezes." Journal of the American Taxation Association, (forthcoming, 2006).
Klassen, K., Pittman, J., & Reed, M. 2004. "A cross-national comparison of tax incentives and R&D expenditure decisions." Contemporary Accounting Research, 21 (3): 639-680.
Koh, P., Laplante, S.K., & Tong, Y.H. 2006. "Accountability and value enhancement roles of corporate governance." Accounting and Finance, (forthcoming, 2006).
Rose-Green, E., & Dawkins, M.C. 2002. "Strategic bankruptcies and price reactions to bankruptcy filings." Journal of Business, Finance & Accounting, 29 (No. 9 & 10): 1319-1335.
