Matthew Kubic

University of Texas at Austin

2317 Speedway

Austin, TX 78712

United States

SCHOLARLY PAPERS

8

DOWNLOADS

1,115

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (8)

1.

State Sponsors of Terrorism Disclosure and SEC Financial Reporting Oversight

Journal of Accounting & Economics (JAE), Vol. 72, No. 1, 2021
Number of pages: 57 Posted: 02 Jun 2020 Last Revised: 08 Sep 2021
Robert Hills, Matthew Kubic and William J. Mayew
Pennsylvania State University, University of Texas at Austin and Duke University - Fuqua School of Business
Downloads 274 (153,025)

Abstract:

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Comment Letters; Financial Reporting Oversight; Independence; SEC; Terrorism

2.

Measurement Error when Estimating Covenant Violations

Number of pages: 62 Posted: 18 Nov 2021 Last Revised: 18 Feb 2022
Duke University - Accounting, Duke University - Fuqua School of Business, Pennsylvania State University and University of Texas at Austin
Downloads 216 (192,797)

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Debt covenants, Covenant Slack, Covenant Violation

3.

The Income Statement Channel of Monetary Policy

Number of pages: 54 Posted: 28 Apr 2021 Last Revised: 18 Jan 2022
Oliver Binz, Matthew Kubic and Peter R. Joos
INSEAD, University of Texas at Austin and INSEAD
Downloads 199 (207,981)

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Monetary Policy, Consumption, Investment, Revenues, Expenses, Earnings

4.

Regulator Continuity and Decision-Making Quality: Evidence from SEC Comment Letters

The Accounting Review, Forthcoming https://doi.org/10.2308/TAR-2021-0432
Number of pages: 56 Posted: 01 Apr 2021 Last Revised: 19 May 2022
Matthew Kubic and Sara Toynbee
University of Texas at Austin and University of Texas at Austin
Downloads 183 (223,934)

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SEC, comment letter, regulators, decision-making biases, continuity, rotation

5.

Did the FASB Codification Reduce the Complexity of Applying U.S. GAAP?

Number of pages: 55 Posted: 10 Nov 2021
Oliver Binz, Robert Hills and Matthew Kubic
INSEAD, Pennsylvania State University and University of Texas at Austin
Downloads 129 (297,299)

Abstract:

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Complexity, Codification, Restatements, Comment Letters

6.

The SEC's September Spike: Regulatory Inconsistency with the Fiscal Year

Number of pages: 55 Posted: 26 Feb 2022
Dain C. Donelson, Matthew Kubic and Sara Toynbee
University of Iowa, University of Texas at Austin and University of Texas at Austin
Downloads 114 (325,164)

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SEC enforcement, regulatory inconsistency, fiscal year, performance reporting

7.

Time to Get It Right: An Examination of Post-Acquisition Fair Value Adjustments

Forthcoming Journal of Financial Reporting https://doi.org/10.2308/JFR-2018-0022
Posted: 11 Sep 2018 Last Revised: 20 Jan 2021
Matthew Kubic
University of Texas at Austin

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acquisition, earnings management, fair value measurement, goodwill, information gathering, information processing

8.

Examining the Examiners: SEC Error Detection Rates and Human Capital Allocation

Forthcoming in The Accounting Review
Posted: 30 Nov 2017 Last Revised: 09 Apr 2021
Matthew Kubic
University of Texas at Austin

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SEC, comment letter, restatement, enforcement, error detection