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Is the market valuation of banks' loan loss provision conditional on auditor reputation?

Kanagaretnam, Kiridaran; Krishnan, Gopal V.; Lobo, Gerald J. - In: Journal of Banking & Finance 33 (2009) 6, pp. 1039-1047

We examine how auditor reputation conditions the market valuation of banks' loan loss provision (LLP). The inherent uncertainty associated with and discretion permitted in estimating the LLP contributes to information asymmetry. The auditor's certification and monitoring roles influence firm...

Persistent link: https://www.econbiz.de/10005213917

Save money to lose money? : implications of opting out of a voluntary audit review for a firm's cost of debt

Porumb, Vlad-Andrei; Karaibrahimoglu, Yasemin Zengin; … - In: The European accounting review 31 (2022) 5, pp. 1207-1232

Persistent link: https://www.econbiz.de/10013492815

Firm-level political risk and corporate tax avoidance

Hossain, Mahmud; Lobo, Gerald J.; Mitra, Santanu - In: Review of quantitative finance and accounting 60 (2023) 1, pp. 295-327

Persistent link: https://www.econbiz.de/10013548979

Signaling under threat : evidence of voluntary disclosure in contested takeovers

Lobo, Gerald J.; Xie, Kangzhen; Yan, Claire J. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 1, pp. 3-28

Persistent link: https://www.econbiz.de/10014233727

Valuation implications of FAS 159 reported gains and losses from fair value accounting for liabilities

Chung, Sung Gon; Lee, Cheol; Lobo, Gerald J.; Yong, Kevin Ow - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 833-856

Persistent link: https://www.econbiz.de/10014382690

National culture and internal control material weaknesses around the world

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Ma, Chen; … - In: Journal of accounting, auditing & finance 31 (2016) 1, pp. 28-50

Persistent link: https://www.econbiz.de/10011429516

Effects of the SEC's XBRL mandate on financial reporting comparability

Dhole, Sandip; Lobo, Gerald J.; Mishra, Sagarika; Pal, … - In: International journal of accounting information systems 19 (2015), pp. 29-44

Persistent link: https://www.econbiz.de/10011436928

Religiosity and earnings management : international evidence from the banking industry

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Wang, Chong - In: Journal of business ethics : JOBE 132 (2015) 2, pp. 277-296

Persistent link: https://www.econbiz.de/10011414259

Do banks price independent directors' attention?

Huang, Henry He; Lobo, Gerald J.; Wang, Chong; Zhou, Jian - In: Journal of financial and quantitative analysis : JFQA 53 (2018) 4, pp. 1755-1780

Persistent link: https://www.econbiz.de/10011930528

Accounting and economic consequences of CEO paycuts

Lobo, Gerald J.; Manchiraju, Hariom; Sridharan, Sri S. - In: Journal of accounting and public policy 37 (2018) 1, pp. 1-20

Persistent link: https://www.econbiz.de/10011871237