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Managing earnings using classification shifting : evidence from quarterly special items

Fan, Yun; Barua, Abhijit; Cready, William M.; Thomas, … - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1303-1323

Persistent link: https://www.econbiz.de/10008652263

Earnings informativeness in dual-class firms

Lobanova, Olesya; Barua, Abhijit; Mishra, Suchismita; … - In: Review of Accounting and Finance 18 (2019) 3, pp. 399-431

Purpose: The purpose of this study is to explain the poor informativeness of earnings in dual-class firms by examining the quality of earnings and the information environment. Design/methodology/approach: The earnings informativeness, earnings quality and information environment of dual-class...

Persistent link: https://www.econbiz.de/10012079377

Financial versus operating liability leverage and audit fees

Barua, Abhijit; Hossain, Md. Safayat; Rama, Dasaratha V. - In: International Journal of Auditing 23 (2019) 2, pp. 231-244

Persistent link: https://www.econbiz.de/10012090668

Consolidation of off-balance sheet entities and investment efficiency

Zhao, Fang; Barua, Abhijit; Kim, Jung Hoon - In: Accounting Research Journal 35 (2021) 3, pp. 364-381

Purpose: The purpose of this study is to examine the effect of consolidating off-balance sheet entities on firm-level investment efficiency. Financial Accounting Standards Board Interpretation No. 46, consolidation of variable interest entities – an Interpretation of ARB No. 51 (FIN 46) is...

Persistent link: https://www.econbiz.de/10012637670

Earnings management using discontinued operations

Barua, Abhijit; Lin, Steve; Sbaraglia, Andrew M. - In: The accounting review : a publication of the American … 85 (2010) 5, pp. 1485-1509

Persistent link: https://www.econbiz.de/10008667890

CFO gender and accruals quality

Barua, Abhijit; Davidson, Lewis F.; Rama, Dasaratha V.; … - In: Accounting horizons : a quarterly publication of the … 24 (2010) 1, pp. 25-39

Persistent link: https://www.econbiz.de/10003976441

Audit committee characteristics and investment in internal auditing

Barua, Abhijit; Rama, Dasaratha V.; Sharma, Vineeta - In: Journal of accounting and public policy 29 (2010) 5, pp. 503-513

Persistent link: https://www.econbiz.de/10008737149

Audit report lags after voluntary and involuntary auditor changes

Tanyi, Paul; Raghunandan, K.; Barua, Abhijit - In: Accounting horizons : a quarterly publication of the … 24 (2010) 4, pp. 671-688

Persistent link: https://www.econbiz.de/10008839874

Market reactions to departures of audit committee directors

Singhvi, Meghna; Rama, Dasaratha V.; Barua, Abhijit - In: Accounting horizons : a quarterly publication of the … 27 (2013) 1, pp. 113-128

Persistent link: https://www.econbiz.de/10009734349

SEC enforcement releases and audit fees

Barua, Abhijit; Smith, Antoinette L. - In: Managerial auditing journal 28 (2013) 2, pp. 161-177

Persistent link: https://www.econbiz.de/10009757450