Samuel L. Tiras

Indiana University - Kelley School of Business

801 W. Michigan Street

Indianapolis, IN 46202

United States

SCHOLARLY PAPERS

25

DOWNLOADS
Rank 10,144

SSRN RANKINGS

Top 10,144

in Total Papers Downloads

6,101

SSRN CITATIONS
Rank 17,159

SSRN RANKINGS

Top 17,159

in Total Papers Citations

44

CROSSREF CITATIONS

20

Scholarly Papers (25)

1.

The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud

Number of pages: 39 Posted: 26 Mar 1998
Reed Smith, Samuel L. Tiras and Stan Vichitlekarn
Kelley School of Business, Indiana University - Kelley School of Business and affiliation not provided to SSRN
Downloads 1,356 (18,510)
Citation 9

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2.

The Relation between Stakeholders' Implicit Claims and Firm Value

Number of pages: 44 Posted: 04 Jan 1999
Samuel L. Tiras, Bernadette M. Ruf and Robert M. Brown
Indiana University - Kelley School of Business, affiliation not provided to SSRN and Virginia Polytechnic Institute & State University - Pamplin College of Business
Downloads 654 (51,753)
Citation 5

Abstract:

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The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence

Number of pages: 37 Posted: 20 Nov 1999
Samuel L. Tiras, Daniel M. Bryan and Clark M. Wheatley
Indiana University - Kelley School of Business, State University of New York (SUNY) - UB Foundations Activities Inc. School of Management and Florida International University
Downloads 596 (57,625)
Citation 2

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The Interaction of Solvency with Liquidity and its Association with Bankruptcy Emergence

Number of pages: 31 Posted: 26 Jan 2003
Daniel M. Bryan, Samuel L. Tiras and Clark M. Wheatley
State University of New York (SUNY) - UB Foundations Activities Inc. School of Management, Indiana University - Kelley School of Business and Florida International University
Downloads 30 (598,989)
Citation 2
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4.

Are Going Concern Opinions Associated with the Reversal of Financial Distress for Bankrupt Firms?

Number of pages: 42 Posted: 20 Jun 2010
Daniel Bryan, Samuel L. Tiras and Clark M. Wheatley
University of Washington, Tacoma, Indiana University - Kelley School of Business and Florida International University
Downloads 503 (72,108)
Citation 2

Abstract:

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Bankruptcy Emergence, Auditor Switch, Going Concern Opinion, Income- Increasing Accounting Methods

5.

The Influence of Timely Reviews on the Credibility of Quarterly Earnings

Number of pages: 37 Posted: 20 Jul 1999
David Manry, Samuel L. Tiras and Clark M. Wheatley
University of New Orleans - College of Business Administration - Department of Accounting, Indiana University - Kelley School of Business and Florida International University
Downloads 492 (74,095)

Abstract:

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6.

Residual Income Valuation: A New Approach Based on the Value-to-Book Multiple*

Number of pages: 42 Posted: 24 Nov 2009
Kwon-Jung Kim, Cheol Lee and Samuel L. Tiras
Chung-Ang University, Wayne State University and Indiana University - Kelley School of Business
Downloads 481 (76,174)
Citation 3

Abstract:

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equity valuation, residual income model, value-to-book ratio, accounting conservatism

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Kelley School of Business Research Paper No. 16-60
Number of pages: 43 Posted: 22 Jul 2016 Last Revised: 19 Dec 2018
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 464 (78,763)
Citation 6

Abstract:

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Strategic Auditing, Financial Reporting Quality

The Interrelation between Audit Quality and Managerial Reporting Choices and Its Effects on Financial Reporting Quality

Contemporary Accounting Research, Forthcoming
Posted: 13 Apr 2019
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

Abstract:

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8.

The Effects of Auditor Tenure on Fraud and Its Detection

Kelley School of Business Research Paper No. 17-21
Number of pages: 51 Posted: 20 Mar 2017 Last Revised: 03 Dec 2018
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 370 (103,416)
Citation 10

Abstract:

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Strategic auditing, auditor tenure, fraud

9.

Audit Committee Accounting Expertise, Expectations Management, and Nonnegative Earnings Surprises

Journal of Accounting and Public Policy, Forthcoming
Number of pages: 49 Posted: 11 Sep 2008 Last Revised: 21 Oct 2013
Carol Liu, Samuel L. Tiras and Zili Zhuang
Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, Indiana University - Kelley School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 190 (202,965)
Citation 3

Abstract:

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Expectations Management, Nonnegative Earnings Surprises, Accounting Expertise, Audit Committees

10.

The Valuation Implications of a Firm's Ability to Mitigate or Sustain the Effects of Tax Law Changes

Number of pages: 33 Posted: 15 Oct 1998
Samuel L. Tiras and Clark M. Wheatley
Indiana University - Kelley School of Business and Florida International University
Downloads 170 (223,489)

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11.

The Effects of Fair Value on the Matching of Revenues and Expenses: The Case of Asset Revaluations

International Journal of Accounting, Forthcoming
Number of pages: 35 Posted: 01 May 2020 Last Revised: 08 Jun 2020
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business
Downloads 122 (291,108)

Abstract:

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asset revaluations, matching, fair value accounting, IFRS

12.

Optimal versus Suboptimal Choices of Accounting Expertise on Audit Committees and Earnings Quality

Review of Accounting Studies, Forthcoming
Number of pages: 54 Posted: 21 Oct 2013 Last Revised: 02 Nov 2013
Daniel Bryan, Carol Liu, Samuel L. Tiras and Zili Zhuang
University of Washington, Tacoma, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, Indiana University - Kelley School of Business and The Chinese University of Hong Kong (CUHK) - Faculty of Business Administration
Downloads 109 (315,249)
Citation 11

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Accounting expertise, Audit Committee, Earnings Quality, Self-Selection

13.

Internal Controls and Audit Committee Oversight

Number of pages: 55 Posted: 23 Nov 2020 Last Revised: 24 May 2021
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 102 (329,634)

Abstract:

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Strategic auditing, audit committee, internal control

How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price

Number of pages: 79 Posted: 11 Oct 2019 Last Revised: 30 Aug 2021
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 101 (334,035)

Abstract:

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Earnings expectations, changes in economic conditions, strategic outcomes, risk of material misstatement, cross-period strategic effects.

How Changes in Expectations of Earnings Affect the Associations of Earnings Overstatements and Audit Effort with Audit Risk and Market Price

Contemporary Accounting Research, Forthcoming
Posted: 06 Oct 2021
Evelyn Patterson, Reed Smith and Samuel L. Tiras
Indiana University-Kelley School of Business, Kelley School of Business and Indiana University - Kelley School of Business

Abstract:

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earnings expectations, changes in economic conditions, strategic outcomes, risk of material misstatement, cross-period strategic effects

15.

The Effects of Corruption Investigations on Real Earnings Management: The Contagion Effect

Number of pages: 56 Posted: 06 Jan 2021 Last Revised: 30 Sep 2021
TAESA, FGV - EAESP and Indiana University - Kelley School of Business
Downloads 78 (389,070)

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Real earnings management, Contagion effect, Corruption investigations

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Kelley School of Business Research Paper No. 2020-59
Number of pages: 39 Posted: 30 Mar 2020 Last Revised: 30 Apr 2020
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business
Downloads 68 (424,846)
Citation 2

Abstract:

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Upward Asset Revaluations; Income-Decreasing Accounting Choice, Forecast Dispersion, Return Volatility, Cost of Capital, Precommitment

The Commitment to Income-Decreasing Accounting Choices as a Credible Signal to Reduce Information Asymmetry: The Case of Asset Revaluations

Contemporary Accounting Research, Forthcoming
Posted: 27 May 2020
FUCAPE Business School, Arizona State University (ASU), W.P. Carey School of Business, School of Accountancy, Students, University of New Orleans - College of Business Administration and Indiana University - Kelley School of Business

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upward asset revaluations, income-decreasing accounting choice, forecast dispersion, return volatility, cost of capital, precommitment

17.

The Credibility of Management Earnings Forecasts for Firms that Meet or Beat Analysts’ Forecast Benchmarks

Number of pages: 30 Posted: 06 Jan 2021
Daniel M. Bryan, KC Rakow, Samuel L. Tiras and George Wilson
State University of New York (SUNY) - UB Foundations Activities Inc. School of Management, Loyola University of Chicago, Indiana University - Kelley School of Business and Valdosta State University - Department of Accounting and Finance
Downloads 62 (440,071)

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Managerial credibility, Managerial earnings forecasts, Forecast News, Meet/beat analyst forecast benchmarks, Analysts’ forecast errors

18.

Do Analysts’ Target Prices Stabilize the Stock Market?

Kelley School of Business Research Paper No. 2021-16
Number of pages: 73 Posted: 25 Mar 2021 Last Revised: 06 Oct 2021
Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras
University of Augsburg, University of Augsburg and Indiana University - Kelley School of Business
Downloads 56 (461,978)

Abstract:

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target prices, sophisticated valuation models, analyst optimism, investor sentiment

19.

Negotiated Reporting and Auditor Size

Number of pages: 54 Posted: 23 Nov 2020 Last Revised: 01 Oct 2021
Harold Lopez, Reed Smith and Samuel L. Tiras
University of Chile, Kelley School of Business and Indiana University - Kelley School of Business
Downloads 50 (485,700)
Citation 1

Abstract:

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Audit Reports, Negotiation

20.

Disentangling the Effects of Changes in Book-Tax Conformity Related to Mandatory IFRS Adoption on Earnings Quality

Kelley School of Business Research Paper No. 2021-32
Number of pages: 58 Posted: 05 May 2021
FUCAPE Business School, Florida State University, University of Augsburg and Indiana University - Kelley School of Business
Downloads 47 (498,512)

Abstract:

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Book-Tax Conformity, IFRS, Earnings Quality, Regulation

21.

The Impact of SOX on the Value Relevance of Earnings, Book Value, And ‘Other Information’*

Posted: 24 Nov 2009
Li Zheng Brooks, Agnes Cheng, Joe Johnston and Samuel L. Tiras
Texas A&M International University, Hong Kong Polytechnic University, Louisiana State University, Baton Rouge and Indiana University - Kelley School of Business

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Sarbanes-Oxley Act, Value-Relevance, Other Information

22.

The Influence of Forecast Dispersion on the Incremental Explanatory Power of Earnings, Book Value and Analyst Forecasts on Market Prices

Accounting Review, Forthcoming
Posted: 27 Sep 2006
Daniel M. Bryan and Samuel L. Tiras
State University of New York (SUNY) - UB Foundations Activities Inc. School of Management and Indiana University - Kelley School of Business

Abstract:

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Analyst Forecasts, Analyst Forecast Dispersion, Explanatory Power

23.

Empirical Implications of Analyst Forecast Dispersion to the Information Dynamics of Valuation Models: A Two Stage Approach

Posted: 15 Nov 2004
Daniel M. Bryan and Samuel L. Tiras
State University of New York (SUNY) - UB Foundations Activities Inc. School of Management and Indiana University - Kelley School of Business

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Analyst forecasts, analyst forecast dispersion, value relevance, information dynamics

24.

The Influence of Interim Auditor Reviews on the Association of Returns with Earnings

Posted: 20 Nov 2002
David Manry, Samuel L. Tiras and Clark M. Wheatley
University of New Orleans - College of Business Administration - Department of Accounting, Indiana University - Kelley School of Business and Florida International University

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interim auditor reviews, quarterly earnings, quarterly returns, quarterly unexpected earnings

25.

The Valuation Relevance of Deferred Incentive Compensation: Tests of the Incentive, Financing and Tax Saving Hypotheses

Posted: 13 Jul 1998
Samuel L. Tiras
Indiana University - Kelley School of Business

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Other Papers (2)

Total Downloads: 84
1.

'Other Information' as an Explanatory Factor for the Market Reactions to Firms' Meeting or Beating Analyst Forecasts

Number of pages: 39 Posted: 12 Sep 2008
Vincent Y. S. Chen and Samuel L. Tiras
National University of Singapore and Indiana University - Kelley School of Business
Downloads 84

Abstract:

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MBE, market mispricing, other information, transitory earnings

2.

Target price optimism, investor sentiment, and the informativeness of analysts' target prices

Kelley School of Business Research Paper No. 19-26
Posted: 14 Jun 2019 Last Revised: 25 Jan 2021
Markus Buxbaum, Wolfgang Schultze and Samuel L. Tiras
University of Augsburg, University of Augsburg and Indiana University - Kelley School of Business

Abstract:

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Analysts' Forecasts, Target Prices, Valuation Models