The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes R Cazier, S Rego, X Tian, R Wilson Review of Accounting Studies 20, 436-469, 2015 | 134 | 2015 |
Why are 10-K filings so long? RA Cazier, RJ Pfeiffer Accounting Horizons 30 (1), 1-21, 2016 | 101 | 2016 |
Are lengthy and boilerplate risk factor disclosures inadequate? An examination of judicial and regulatory assessments of risk factor language RA Cazier, JL McMullin, JS Treu The Accounting Review 96 (4), 131-155, 2021 | 63 | 2021 |
Measuring R&D curtailment among short-horizon CEOs RA Cazier Journal of Corporate Finance 17 (3), 584-594, 2011 | 62 | 2011 |
When are firms sued for qualitative disclosures? Implications of the safe harbor for forward-looking statements RA Cazier, KJ Merkley, JS Treu The Accounting Review 95 (1), 31-55, 2020 | 57 | 2020 |
Early evidence on the determinants of unrecognized tax benefits RA Cazier, SO Rego, XS Tian, RJ Wilson Ryan J., Early Evidence on the Determinants of Unrecognized Tax Benefits …, 2009 | 57 | 2009 |
10-K disclosure repetition and managerial reporting incentives RA Cazier, RJ Pfeiffer Journal of Financial Reporting 2 (1), 107-131, 2017 | 48 | 2017 |
Did FIN 48 limit the use of tax reserves as a tool for earnings management? RA Cazier, SO Rego, XS Tian, RJ Wilson Ryan J., Did FIN 48, 2011 | 32 | 2011 |
Litigation risk and non-GAAP reporting R Cazier, TE Christensen, KJ Merkley, J Treu URL: https://ssrn. com/abstract 2928260, 2017 | 27 | 2017 |
Litigation risk and the regulation of non-GAAP reporting RA Cazier, TE Christensen, KJ Merkley, J Treu Available at SSRN 2928260, 2017 | 21 | 2017 |
Did FIN 48 stop “last chance” earnings management through tax reserves R Cazier, S Rego, X Tian, R Wilson The Journal of the American Taxation Association 34 (1), 31-53, 2012 | 16 | 2012 |
Do firms contract efficiently on past performance when hiring external CEO's? RA Cazier, JM McInnis Available at SSRN 1732754, 2010 | 14 | 2010 |
Intra-industry information transfer effects of leading firms’ earnings narratives R Cazier, R Desir, RJ Pfeiffer Jr, L Albert Review of Quantitative Finance and Accounting 54 (1), 29-49, 2020 | 11 | 2020 |
Early evidence on the determinants of unrecognized tax benefits: Working paper RA Cazier, SO Rego, XS Tian, RJ Wilson Texas Christian University, Indiana University, Ohio State University, and …, 2009 | 6 | 2009 |
R&D spending among short-horizon CEOs: A reexamination RA Cazier The University of Iowa, 2009 | 6 | 2009 |
The information content of publicly accessible federal court documents RD Carrizosa, RA Cazier The Accounting Review 97 (5), 139-161, 2022 | 5 | 2022 |
Treu. JS, 2017. Litigation Risk and Non-GAAP Reporting RA Cazier, TE Christensen, KJ Merkley Working paper, 0 | 5 | |
When are Firms Sued for Making Optimistic Disclosures RA Cazier, KJ Merkley, JS Treu URL: https://ssrn. com/abstract 2859596, 2016 | 3 | 2016 |
Common litigation risk and non-GAAP reporting AR Cazier, TE Christensen, K Merkley, JS Treu available at: SSRN: https://papers. ssrn. com/sol3/papers. cfm, 2016 | 2 | 2016 |
The Consistency of Mandatory and Voluntary Management Earnings Forecasts and Implications for Analyst and Investor Information Processing RA Cazier, SO Rego, XS Tian, RJ Wilson The Consistency of Mandatory and Voluntary Management Earnings Forecasts and …, 2016 | 2 | 2016 |