Working Papers

• Altamuro, Jennifer. (Working Paper). “The Determinants of Synthetic Lease Financing and the Impact on the Cost of Future Debt.”   
•  Altamuro, Jennifer, John Gray, and Helen Zhang. (Work in Progress). “A Commitment to Quality: An Examination of Plant-Level Control Failures and Financial Reporting Weaknesses.”
•  Altamuro, Jennifer, Rick Johnston, Shail Pandit, and Helen Zhang. (Working Paper). “Operating Leases and Credit Assessments”.         
•  Altamuro, Jennifer and Helen Zhang.  (Working Paper). “The Financial Reporting of Fair Value Based on Model Inputs versus Market Inputs: Evidence from Mortgage Servicing Rights.”
•  Beatty, Anne, Lin Cheng and Tzachi Zach. (Working Paper). “Special Items in Debt Contracts.”
•  Beatty, Anne, Lin Cheng, and Helen Zhang. (Work in Progress). “Disclosure of Financial Constraints Risk”.
•  Beatty, Anne, Scott Liao, and Jeff Yu. (Working Paper).  “The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investment Efficiency.” 
•  Bonsall, S. (Working Paper). “The Informational Effects of Firm-Funded Certification: Evidence from the Bond Rating Agencies.”
• Bonsall, Sam and Zahn Bozanic. (Working Paper). “Ceteris Paribus? Variable Interest Entity (VIE) Consolidation under FIN 46R.”
• Bonsall, Sam,  Zahn Bozanic and Paul Fischer. (Working Paper). “When is Soft Talk Informative?”

•  Bonsall, S., W. Alissa, K. Koharki, and M. Penn. (Working Paper). “Credit Rating Targets: Firms’ Use of Accounting Discretion to Influence the Rating Agencies.”
•  Bozanic, Zahn, Darren Roulstone, and Andrew Van Buskirk. (Working Paper).  “Management Earnings Forecasts and Forward-Looking Statements.”

•  Hamm, Sophia. (Working Paper). “The Effect of Exchange-Traded Funds on Stock Liquidity.”
•  Hamm, Sophia, Kristian Allee, and Daniel Wangerin. (Working Paper). “Have Accounting Standards Affected M&A Deal Structure? Evidence from Earnouts and other Contingent Consideration Arrangements.”
•  Hamm, Sophia, Michael Jung, and Clare Wang. (Working Paper). “Making Sense of One Dollar CEO Salaries.”
•  Hamm, Sophia, Edward Li, and Jeffrey Ng. (Working Paper). “Management Earnings Guidance and Stock Price Crash Risk.”
•  Roulstone, Darren, Michael Drake, and Jake Thornock. (Working Paper). “The Informativeness of Stale Financial Disclosures.” 
•  Roulstone, Darren, Michael Drake, and Jake Thornock. (Working Paper). “What Investors Want: Evidence from Investors’ Use of the EDGAR Database.”
•  Roulstone, Darren, Michael Drake, Jared Jennings and Jake Thornock. (Working Paper). “The Mechanisms of Information Transfer.”  
•  Roulstone, Darren, Itzhak Ben-David, and Michael Drake. (Working Paper). “Acquirer Valuation and Acquisition Decisions: Identifying Mispricing using Short Interest.” 
• Spires, Eric. (Working Paper). “Trade-Offs in Audit Testing.” 
• Spires, Eric, Steven Schwartz, Richard Young and David Wallin. (Working Paper). “The Role of Commitment Devices in Management Control: An Experiment in Budgeting.” 
•  Spires, Eric, Steven Schwartz, and Richard Young. (Working Paper). “A Note on the Tax Benefits of Retirement Savings.”
•  Spires, Eric, Steven Schwartz, David Wallin and Richard Young. (Working Paper). “The Behavioral Implications of Aggregation on Budget Approval Decisions.” 
• Tian, Xiaoli. (Dissertation). “Does Real-Time Reporting Deter Strategic Disclosures by Management?”
• Tian, Xiaoli. (Working Paper). “Poison Pills as a Tax Loss Preservation Tool: Investor Reactions and Pricing of Deferred Tax Assets.”
• Tian, Xiaoli, Richard Cazier, Sonja Rego, and Ryan Wilson. (Working Paper). “Did FIN 48 Limit the Use of Tax Reserves as a Tool for Earnings Management?”
• Tian, Xiaoli, Richard Cazier, Sonja Rego, and Ryan Wilson. (Working Paper). “Impact of Financial Disclosure and Tax Aggressiveness on Unrecognized Tax Benefits.”
• Tian, Xiaoli, Dan Collins, and Paul Hribrar. (Working Paper). “The Confounding Effects of Operating Cash Flow Asymmetric Timeliness on the Earnings-Based Measure of Conditional Conservatism.” 
•  Tian, Xiaoli, Cristi Gleason, and Bruce Johnson. (Working Paper). “LIFO Liquidations: Earnings Management, Disclosure Channel, and Price Discovery.”     
• Van Buskirk, Andrew. (Working Paper). “Volatility Skew, Earnings Announcements, and the Predictability of Crashes.” 
• Wallin, David. (Working Paper). “Disclosure Flexibility and Performance Incentives:  Experimental Tests.”    
• Williams, David and Krishnagopal Menon. (Working Paper). “Audit Report Restrictions in Debt Covenants.”                                                                                  
• Wang, Xue, Aiyesha Dey, and Valeri Nikolaev. (Working Paper). “Disproportional Control Rights and the Bonding Role of Debt.”
• Wang, Xue, Yu Gao, Scott Liao. (Working Paper). “The Economic Impact of the Dodd-Frank Act on Systemically Important Financial Firms: Evidence from Market Reactions.”
• Wang, Xue, Grace Pownall, and Maria Vulcheva. (Working Paper). “Global Stock Exchanges' Mechanisms to Reduce Home Bias: Evidence from Euronext.”
• Wang, Xue, Grace Pownall, and Maria Vulcheva. (Working Paper). “Increasing Liquidity on Global Stock Exchanges: the Structure of Euronext.”  
• Wang, Xue and Fred Tung. (Working Paper). “Bank CEOs, Inside Debt Compensation, and the Global Financial Crisis.”
• Young, Richard and Steven Schwartz. (Working Paper). “Discretion in Accounting.”
• Young, Richard, Anthony Meder, Steven Schwartz, and Ming Wu. (Working Paper). “An Endogenous View of Accounting for Liquidity Transformation and Bank Runs.” 
• Young, Richard, Steven Schwartz, and Austin Sudbury. (Working Paper). “A Note on Aggregation in Budgeting.” 
• Young, Richard, Steven Schwartz, Ulrike Denker, and C.J. Ward. (Working Paper). “Voluntary Disclosure and Perceptions of Fairness.”
• Zach, Tzachi, Daniel Cohen, Shail Pandit, and Charles Wasley. (Working Paper). “Measuring Real Activity Management.”
• Zach, Tzachi, Ohad Kadan, Leonardo Madureira, and Rong Wang. (Working Paper). “Sell-Side Benchmarks”.
• Zhang, Helen, Lin Cheng, and Scott Liao. (Working Paper). “The Differential Impact of Mandatory and Voluntary Disclosure on Firm Liquidity: Evidence from Smaller Reporting Companies.” 
•  Zhang, Helen, Somnath Das, and Pervin Shroff. (Working Paper). “Detection Controlled Prediction of Accounting Irregularities – Evidence from Channel Stuffing.”