Anwer S. Ahmed

Texas A&M University - Mays Business School

430 Wehner

College Station, TX 77843-4353

United States

  • Texas A&M University - Mays Business School

SCHOLARLY PAPERS

41

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173

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112

Scholarly Papers (41)

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1.

Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks

Number of pages: 37 Posted: 02 Oct 1997
Anwer S. Ahmed, Anne Beatty and Carolyn Takeda
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Florida - Department of Finance, Insurance and Real Estate
Downloads 4,132 (3,313)
Citation 12

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2.

Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis

Downloads 3,071 ( 5,482)
Citation 52

Accounting Conservatism and Board of Director Characteristics: an Empirical Analysis

Number of pages: 52 Posted: 02 Mar 2006
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 3,071 (5,373)
Citation 52

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Accounting Conservatism, Board Independence, Outside Directors, Corporate Governance, Agency Costs

Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 25 Jan 2007
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting

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Accounting Conservatism, Board Independence, Outside Directors, Corporate Governance, Agency Costs

3.

Accounting Conservatism and the Valuation of Accounting Numbers: Evidence on the Feltham-Ohlson (1996) Model

Number of pages: 22 Posted: 06 Nov 1998
Anwer S. Ahmed, Richard M. Morton and Thomas F. Schaefer
Texas A&M University - Mays Business School, Florida State University - Department of Accounting and University of Notre Dame - Department of Accountancy
Downloads 2,674 (6,844)
Citation 4

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4.

Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects

Downloads 2,486 ( 7,700)
Citation 45

Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects

Number of pages: 39 Posted: 06 May 1998
Anwer S. Ahmed, Carolyn Takeda and Shawn Thomas
Texas A&M University - Mays Business School, University of Florida - Department of Finance, Insurance and Real Estate and University of Pittsburgh - Katz Graduate School of Business
Downloads 2,486 (7,582)
Citation 45

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Bank Loan Loss Provisions: A Reexamination of Capital Management, Earnings Management and Signaling Effects

Journal of Accounting & Economics, Vol 28, No 1, August 1999
Posted: 09 Jun 1999
Anwer S. Ahmed, Carolyn Takeda and Shawn Thomas
Texas A&M University - Mays Business School, University of Florida - Department of Finance, Insurance and Real Estate and University of Pittsburgh - Katz Graduate School of Business

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5.

Does Recognition Versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments

Accounting Review, Vol. 81, No. 3, pp. 567-588, May 2006
Number of pages: 27 Posted: 14 Sep 2004 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business
Downloads 2,433 (7,980)
Citation 18

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Value-relevance, Recognition versus Disclosure, Fair Value, Derivative Financial Instruments

6.

Accounting Conservatism and Cost of Debt: An Empirical Test of Efficient Contracting

Number of pages: 36 Posted: 25 Apr 2000
Anwer S. Ahmed, Bruce K. Billings, Mary Harris Stanford and Richard M. Morton
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Texas Christian University - Department of Accounting and Florida State University - Department of Accounting
Downloads 2,399 (8,155)
Citation 4

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7.

Managerial Overconfidence and Accounting Conservatism

Journal of Accounting Research 51 (1): 1-30, Mays Business School Research Paper No. 2012-77
Number of pages: 46 Posted: 02 Jul 2012 Last Revised: 17 Jan 2013
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 2,152 (9,692)
Citation 44

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8.

Evidence on the Role of Accounting Conservatism in Monitoring Managers' Investment Decisions

Accounting and Finance, Forthcoming
Number of pages: 41 Posted: 16 Sep 2007 Last Revised: 11 Jun 2010
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting
Downloads 1,885 (12,059)
Citation 2

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accounting conservatism, corporate governance, agency costs

9.

Job Security and Income Smoothing: An Empirical Test of the Fudenberg and Tirole (1995) Model

Number of pages: 43 Posted: 15 Dec 2000 Last Revised: 13 Jun 2011
Anwer S. Ahmed, Jian Zhou and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Hawaii at Manoa and University of Houston - C.T. Bauer College of Business
Downloads 1,703 (14,191)
Citation 7

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Income smoothing, Earnings management, Job security

10.

Do Analysts' Forecasts Fully Reflect the Information in Accruals?

Number of pages: 38 Posted: 25 May 2001
Anwer S. Ahmed, Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School, University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business
Downloads 1,579 (15,933)
Citation 5

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Analysts' forecasts; Discretionary accruals; Forecast efficiency

11.

The Sarbanes Oxley Act, Auditor Independence and Accounting Accruals: An Empirical Analysis

Number of pages: 38 Posted: 10 Mar 2006
Anwer S. Ahmed, Scott Duellman and Ahmed M. Abdel-Meguid
Texas A&M University - Mays Business School, Saint Louis University - Department of Accounting and The American University in Cairo - School of Business
Downloads 1,556 (16,287)
Citation 8

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Sarbanes-Oxley, Auditor Independence, Corporate Governance, Accounting Accruals

12.

Do Analysts Under-React to Bad News and Over-React to Good News?

Number of pages: 29 Posted: 26 Dec 2000
Anwer S. Ahmed, Xiao-hu Zhang and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Chicago and University of Houston - C.T. Bauer College of Business
Downloads 1,388 (19,366)
Citation 15

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Analysts' forecasts, systematic optimism, under-reaction

13.

Audit Quality, Alternative Monitoring Mechanisms, and Cost of Capital: An Empirical Analysis

Number of pages: 43 Posted: 23 Apr 2008 Last Revised: 02 Sep 2008
Anwer S. Ahmed, Stephanie J. Rasmussen and Senyo Y. Tse
Texas A&M University - Mays Business School, University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business
Downloads 1,284 (21,731)
Citation 12

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Audit quality, Industry specialization, Financial reporting credibility, Cost of capital

14.

Extreme Accruals, Earnings Quality, and Investor Mispricing

Number of pages: 50 Posted: 11 May 2004
Anwer S. Ahmed, Bruce K. Billings and Richard M. Morton
Texas A&M University - Mays Business School, Florida State University - Department of Accounting and Florida State University - Department of Accounting
Downloads 1,279 (21,859)
Citation 5

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Extreme accruals, earnings management, earnings quality, persistence

15.

An Empirical Analysis of the Effects of Online Trading on Investor Reactions to Earnings Announcements

Number of pages: 41 Posted: 15 May 2001
Anwer S. Ahmed, Richard A. Schneible Jr. and Douglas E. Stevens
Texas A&M University - Mays Business School, State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business
Downloads 888 (36,980)
Citation 2

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Online trading; Noisy rational expectations; Differential interpretations; Market reaction

16.

Evidence on the Efficacy of Market Risk Disclosures by Commercial Banks

Number of pages: 37 Posted: 14 Jun 1999
Anwer S. Ahmed, Anne Beatty and Bruce Bettinghaus
Texas A&M University - Mays Business School, Ohio State University (OSU) - Department of Accounting & Management Information Systems and Michigan State University - Department of Accounting & Information Systems
Downloads 768 (45,031)
Citation 5

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17.

How Costly is the Sarbanes Oxley Act? Evidence on the Effects of the Act on Corporate Profitability

Number of pages: 47 Posted: 29 Sep 2009
Anwer S. Ahmed, Mary Lea McAnally, Stephanie J. Rasmussen and Connie D. Weaver
Texas A&M University - Mays Business School, Texas A&M University - Department of Accounting, University of Texas at Arlington and Texas A&M University - Department of Accounting
Downloads 766 (45,177)
Citation 9

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Sarbanes Oxley Act, Operating profitability, Net realized costs, Cost of compliance, Small firms

18.

Did Regulation Fair Disclosure Level the Playing Field? Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements

Number of pages: 40 Posted: 10 Feb 2004
Anwer S. Ahmed and Richard A. Schneible Jr.
Texas A&M University - Mays Business School and State University of New York (SUNY) at Albany
Downloads 575 (65,613)
Citation 2

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Disclosure, fair disclosure regulation, trading volume reaction, regulation FD

19.

Further Evidence on Analyst and Investor Mis-Weighting of Prior Period Cash Flows and Accruals

Number of pages: 46 Posted: 23 Jun 2003
Anwer S. Ahmed, Frank Zhang and Khalid Nainar
Texas A&M University - Mays Business School, Yale School of Management and McMaster University - Michael G. DeGroote School of Business
Downloads 568 (66,674)
Citation 4

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market efficiency, analyst forecast efficiency, accruals, cash flows

20.

Dissecting Stock Price Momentum Using Financial Statement Analysis

Downloads 252 (143,154)

Dissecting Stock Price Momentum Using Financial Statement Analysis

Forthcoming in Accounting and Finance
Number of pages: 57 Posted: 01 Mar 2018
Anwer S. Ahmed and Irfan Safdar
Texas A&M University - Mays Business School and Widener University
Downloads 252 (165,530)

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Financial Statement Analysis, Fundamental Analysis, Stock Price Momentum

21.

An Empirical Analysis of the Effects of Monitoring Intensity on the Relation between Equity Incentives and Earnings Management

Journal of Accounting and Public Policy, Forthcoming, Mays Business School Research Paper No. 2013-1
Number of pages: 46 Posted: 03 Jan 2013 Last Revised: 01 May 2013
Scott Duellman, Anwer S. Ahmed and Ahmed M. Abdel-Meguid
Saint Louis University - Department of Accounting, Texas A&M University - Mays Business School and The American University in Cairo - School of Business
Downloads 270 (155,063)

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equity incentives, earnings management, corporate governance, monitoring

22.

Corporate Lobbying, Political Protection, and Earnings Management

Mays Business School Research Paper No. 3219428
Number of pages: 49 Posted: 26 Jul 2018 Last Revised: 14 Jul 2020
Anwer S. Ahmed, Scott Duellman and Megan Grady
Texas A&M University - Mays Business School, Saint Louis University - Department of Accounting and Texas A&M University - Mays Business School
Downloads 259 (161,702)
Citation 1

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Corporate Lobbying, Earnings Management, Real Earnings Management, Discretionary Accruals

23.

An Empirical Analysis of the Effects of the Dodd-Frank Act on Determinants of Credit Ratings

Number of pages: 57 Posted: 26 Jun 2017 Last Revised: 08 Apr 2021
Anwer S. Ahmed, Dechun Wang and Nina Xu
Texas A&M University - Mays Business School, Texas A&M University and University of Connecticut
Downloads 225 (185,112)
Citation 4

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Dodd-Frank Act; Fundamental information; Credit rating; Default prediction

24.

The Effects of Earnings and Firm Characteristics on Differential Interpretation of Earnings Announcements

Number of pages: 42 Posted: 15 Sep 2006
Anwer S. Ahmed, Douglas E. Stevens and Minsup Song
Texas A&M University - Mays Business School, Georgia State University - Robinson College of Business and Sogang University
Downloads 213 (194,938)

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differential interpretation, earnings precision, prior information

25.

Earnings Volatility, Ambiguity, and Crisis-Period Stock Returns

University of Miami Business School Research Paper No. 3357232
Number of pages: 36 Posted: 11 Apr 2019
Anwer S. Ahmed, Andrew Stephen McMartin and Irfan Safdar
Texas A&M University - Mays Business School, University of Miami and Widener University
Downloads 191 (215,385)

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earnings volatility, ambiguity, financial crisis, stock returns

26.

Target's Accounting Conservatism and the Gains from Acquisition

Number of pages: 47 Posted: 08 Apr 2020 Last Revised: 10 May 2021
Anwer S. Ahmed, Lucy Huajing Chen, Scott Duellman and Yan Sun
Texas A&M University - Mays Business School, Villanova University, Saint Louis University - Department of Accounting and Saint Louis University
Downloads 124 (305,525)

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mergers and acquisitions; target’s accounting conservatism; acquisition gains

27.

Evidence on the Presence of Representativeness Bias in Investor Interpretation of Consistency in Sales Growth

Mays Business School Research Paper No. 2608619
Number of pages: 47 Posted: 22 May 2015
Anwer S. Ahmed and Irfan Safdar
Texas A&M University - Mays Business School and Widener University
Downloads 111 (330,688)
Citation 1

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Representativeness, Behavioral Finance, Asset Pricing, Fundamental Analysis, Stock Return Predictability

28.

Tick Size and Financial Reporting Quality in Small-Cap Firms: Evidence from a Natural Experiment

Downloads 109 (334,723)
Citation 2

Tick Size and Financial Reporting Quality in Small-Cap Firms: Evidence from a Natural Experiment

Number of pages: 55 Posted: 27 Jul 2020
Anwer S. Ahmed, Yiwen Li and Nina Xu
Texas A&M University - Mays Business School, Villanova University and University of Connecticut
Downloads 109 (336,800)
Citation 2

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Tick size pilot program; Financial reporting quality; Information acquisition

Tick Size and Financial Reporting Quality in Small‐Cap Firms: Evidence from a Natural Experiment

Journal of Accounting Research, Volume 58, Issue 4, September 2020
Posted: 02 Dec 2020
Anwer S. Ahmed, Yiwen Li and Nina Xu
Texas A&M University - Mays Business School, Villanova University and University of Connecticut

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Tick size pilot program; Financial reporting quality; Information acquisition

29.

Déjà Vu: The Effect of Executives and Directors With Prior Banking Crisis Experience on Bank Outcomes Around the Global Financial Crisis

Downloads 73 (427,746)
Citation 3

Déjà Vu: The Effect of Executives and Directors With Prior Banking Crisis Experience on Bank Outcomes Around the Global Financial Crisis

Contemporary Accounting Research, Vol. 36 (2), pp. 658-998, Summer 2019, Mays Business School Research Paper No. #3188236
Number of pages: 58 Posted: 16 Jun 2018 Last Revised: 13 Jul 2020
Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson and Christopher G. Yust
Texas A&M University - Mays Business School, University of Oklahoma, University of Cincinnati - Department of Accounting and Texas A&M University
Downloads 73 (432,818)
Citation 3

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Governance, Banking, Learning, Financial Crisis, Bank Performance, Bank Risk-Taking, Bank Financial Reporting Quality

Déjà Vu: The Effect of Executives and Directors with Prior Banking Crisis Experience on Bank Outcomes Around the Global Financial Crisis

Contemporary Accounting Research, Forthcoming
Posted: 02 Aug 2018
Anwer S. Ahmed, Brant E. Christensen, Adam J. Olson and Christopher G. Yust
Texas A&M University - Mays Business School, University of Oklahoma, University of Cincinnati - Department of Accounting and Texas A&M University

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governance, banking, learning, financial crisis, bank performance, bank risk-taking, bank financial reporting quality

30.

Foreign Ownership, Appointment of Independent Directors, and Firm Value: Evidence from Japanese Firms

Number of pages: 59 Posted: 03 Mar 2021
Anwer S. Ahmed and Takuya Iwasaki
Texas A&M University - Mays Business School and Kansai University
Downloads 59 (476,907)

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foreign ownership, corporate governance, independent directors, Japan

31.

Auditor Independence, Corporate Governance and Aggressive Financial Reporting: An Empirical Analysis

Journal of Management & Governance, May 2013, Volume 17, Issue 2, pp. 283-307
Posted: 31 Mar 2013
Ahmed M. Abdel-Meguid, Anwer S. Ahmed and Scott Duellman
The American University in Cairo - School of Business, Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting

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corporate governance, auditor independence, outside directors, institutional shareholders, aggressive financial reporting, The Sarbanes-Oxley Act (SOX)

32.

Effects of SFAS 133 on the Risk Relevance of Accounting Measures of Banks’ Derivative Exposures

Accounting Review, Vol. 86, No. 3, pp. 769-804, 2011
Posted: 28 Oct 2010 Last Revised: 19 Jul 2012
Anwer S. Ahmed, Emre Kilic and Gerald J. Lobo
Texas A&M University - Mays Business School, University of Houston - C. T. Bauer College of Business and University of Houston - C.T. Bauer College of Business

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Risk Relevance, Derivatives, SFAS 133, Bond Spread

33.

Evidence on the Role of Accounting Conservatism in Monitoring Managers’ Investment Decisions

Accounting and Finance, Forthcoming
Posted: 14 Jun 2010
Anwer S. Ahmed and Scott Duellman
Texas A&M University - Mays Business School and Saint Louis University - Department of Accounting

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conservatism, corporate governance, agency costs

34.

Does Mandatory Adoption of IFRS improve Accounting Quality? Preliminary Evidence

Contemporary Accounting Research 30 (4) (2013): 1344-1372
Posted: 10 Nov 2009 Last Revised: 08 Jul 2015
Anwer S. Ahmed, Michael J. Neel and Dechun Wang
Texas A&M University - Mays Business School, University of North Texas and Texas A&M University

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IFRS, Accounting quality, Enforcement

35.

Evidence on Audit Quality Differences Across Big N Audits: The Effect of Using an Industry Specialist Auditor on Cost of Equity

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper
Posted: 11 Sep 2007 Last Revised: 22 Apr 2008
Anwer S. Ahmed, Stephanie J. Rasmussen and Senyo Y. Tse
Texas A&M University - Mays Business School, University of Texas at Arlington and Texas A&M University - Lowry Mays College & Graduate School of Business

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Big N audits, ex ante cost of equity capital, financial reporting credibility, industry specialization

36.

The Impact of Regulation Fair Disclosure on Investors' Prior Information Quality - Evidence from an Analysis of Changes in Trading Volume and Stock Price Reactions to Earnings Announcements

Journal of Corporate Finance, Forthcoming
Posted: 28 Jan 2007
Anwer S. Ahmed and Richard A. Schneible Jr.
Texas A&M University - Mays Business School and State University of New York (SUNY) at Albany

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Fair Disclosure, FD, SEC regulation, trading volume

37.

Do Analysts' Earnings Forecasts Fully Reflect the Information in Accruals?

Canadian Journal of Administrative Sciences, Vol. 22, No. 4, pp. 329-342, December 2005
Posted: 14 Jun 2006
Anwer S. Ahmed, Jian Zhou and Khalid Nainar
Texas A&M University - Mays Business School, University of Hawaii at Manoa and McMaster University - Michael G. DeGroote School of Business

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analyst forecast inefficiency, operating cash flows, accruals

38.

An Empirical Analysis of the Effects of Online Trading on Stock Price and Trading Volume Reactions to Earnings Announcements

Posted: 21 Apr 2003
Anwer S. Ahmed, Richard A. Schneible Jr. and Douglas E. Stevens
Texas A&M University - Mays Business School, State University of New York (SUNY) at Albany and Georgia State University - Robinson College of Business

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Differential interpretations, Differential prior precision, Online trading, Stock price reaction, Trading volume reaction

39.

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts Over Dividend Policy and in Reducing Debt Costs

Posted: 05 Aug 2002
Anwer S. Ahmed, Bruce K. Billings, Richard M. Morton and Mary Harris Stanford
Texas A&M University - Mays Business School, Florida State University - Department of Accounting, Florida State University - Department of Accounting and Texas Christian University - Department of Accounting

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accounting conservatism, dividend policy conflicts, cost of debt

40.

An Empirical Test of the Feltham-Ohlson Valuation Model

Posted: 16 Jun 1998
Anwer S. Ahmed
Texas A&M University - Mays Business School

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41.

Discretionary Accruals, Earnings Management and the Valuation of Earnings

Downloads 0 (875,962)

Discretionary Accruals, Earnings Management and the Valuation of Earnings

Posted: 13 May 1998
Anwer S. Ahmed
Texas A&M University - Mays Business School

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Discretionary Accruals, Earnings Management and the Valuation of Earnings

2000. Journal of Accounting & Business Research Volume 8: 59-82.
Posted: 03 Mar 2017
Anwer S. Ahmed and Jian Zhou
Texas A&M University - Mays Business School and University of Hawaii at Manoa

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discretionary accruals, earnings valuation, information communication