Wayne Thomas

27 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0001-9517-7316

Michael F. Price College of Business, University of Oklahoma

Publications

• Algorithmic Trading and Forward-Looking MD&A Disclosures — Journal of Accounting Research 2024
• Economic consequences of operating lease recognition☆ — Journal of Accounting and Economics 2023
• Does audit regulation improve the underlying information used by managers? Evidence from PCAOB inspection access and management forecast accuracy — Accounting, Organizations and Society 2023
• A Test of Income Smoothing Using Pseudo Fiscal Years — Management Science 2022
• The Price of Being Foreign: Stock Market Penalties Associated with Accounting Irregularities for U.S.-Listed Foreign Firms† — Contemporary Accounting Research 2020
• The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting — Management Science 2019
• Blockholder Exit Threats and Financial Reporting Quality† — Contemporary Accounting Research 2018
• Earnings Management: Do Firms Play “Follow the Leader”?† — Contemporary Accounting Research 2016
• Relationship-Specificity, Contract Enforceability, and Income Smoothing — The Accounting Review 2013
• Tax avoidance and geographic earnings disclosure☆ — Journal of Accounting and Economics 2013
• Financial Reporting Quality of U.S. Private and Public Firms — The Accounting Review 2013
• Agency conflicts and auditing in private firms — Accounting, Organizations and Society 2012
• The cost of pride: Why do firms from developing countries bid higher? — Journal of International Business Studies 2011
• Financial credibility, ownership, and financing constraints in private firms — Journal of International Business Studies 2011
• The stock price effects of changes in dispersion of investor beliefs during earnings announcements — Review of Accounting Studies 2010
• International Evidence on Analyst Stock Recommendations, Valuations, and Returns* — Contemporary Accounting Research 2010
• Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items — The Accounting Review 2010
• Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms — The Accounting Review 2010
• Do Analysts Practice What They Preach and Should Investors Listen? Effects of Recent Regulations — The Accounting Review 2009
• The effects of SFAS 131 geographic segment disclosures by US multinational companies on the valuation of foreign earnings — Journal of International Business Studies 2009
• Managerial Empire Building and Firm Disclosure — Journal of Accounting Research 2008
• Evidence of the Abnormal Accrual Anomaly Incremental to Operating Cash Flows — The Accounting Review 2006
• The Association between the Legal and Financial Reporting Environments and Forecast Performance of Individual Analysts* — Contemporary Accounting Research 2005
• Rounding of Analyst Forecasts — The Accounting Review 2005
• The Sale of Assets to Manage Earnings in Japan — Journal of Accounting Research 2003
• The Implications of Using Stock‐Split Adjusted I/B/E/S Data in Empirical Research — The Accounting Review 2003
• A test of the market's mispricing of domestic and foreign earnings☆ — Journal of Accounting and Economics 1999