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Reexamination of earnings management before and after SOX : evidence from SEC staff accounting bulletins 99-100

Kerstein, Joseph; Rai, Atul - In: Journal of accounting and public policy 37 (2018) 2, pp. 146-166

Persistent link: https://www.econbiz.de/10011872537

Intra-year shifts in the earnings distribution and their implications for earnings management

Kerstein, Joseph; Rai, Atul - In: Journal of accounting & economics 44 (2007) 3, pp. 399-419

Persistent link: https://www.econbiz.de/10003587120

Intra-year shifts in the earnings distribution and their implications for earnings management

Kerstein, Joseph; Rai, Atul - In: Journal of accounting & economics 44 (2007) 3, pp. 399-419

Persistent link: https://www.econbiz.de/10007873424

Measurement of efficiency in the airline industry using data envelopment analysis

Rai, Atul - In: Investment management and financial innovations 10 (2013) 1, pp. 38-45

Persistent link: https://www.econbiz.de/10009745091

Measurement of efficiency in the airline industry using data envelopment analysis

Rai, Atul - In: Investment management and financial innovations 10 (2013) 1, pp. 38-45

Persistent link: https://www.econbiz.de/10010147442

Changes in risk characteristics of firms issuing hybrid securities: case of convertible bonds

Rai, Atul - In: Accounting and Finance 45 (2005) 4, pp. 635-651

The present paper examines changes in risk characteristics of a firm when it issues convertible bonds by studying the change in beta before and after the issuance of convertible bonds. Using a sample of 149 firms, strong evidence was found of change in beta, along with significant heterogeneity...

Persistent link: https://www.econbiz.de/10005659146

Market reactions to Wells Notice : an empirical analysis

Nainar, S. M.; Rai, Atul; Tartaroglu, Semih - In: International journal of disclosure and governance 11 (2014) 2, pp. 177-193

Persistent link: https://www.econbiz.de/10011311818

The impact of climate risk on firm performance and financing choices : an international comparison

Huang, Henry He; Kerstein, Joseph; Wang, Chong - In: Journal of international business studies : JIBS ; an … 49 (2018) 5, pp. 633-656

Persistent link: https://www.econbiz.de/10011879258

The relative option to stock volume and market response to earnings surprises

Rai, Atul; Tartaroglu, Semih - In: Journal of accounting, auditing & finance 30 (2015) 4, pp. 431-460

Persistent link: https://www.econbiz.de/10011382639

Using accounting proxies of proprietary FDIC ratings to predict bank failures and enforcement actions during the recent financial crisis

Kerstein, Joseph; Kozberg, Anthony - In: Journal of accounting, auditing & finance 28 (2013) 2, pp. 128-151

Persistent link: https://www.econbiz.de/10009769252