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Asthana, Sharad C.; Boone, Jeffery P. - In: Auditing : a journal of practice & theory 31 (2012) 3, pp. 1-22

Persistent link: https://www.econbiz.de/10009614996

Does client cyber-breach have reputational consequences for the local audit office?

Asthana, Sharad C.; Kalelkar, Rachana; Raman, … - In: Accounting horizons : a quarterly publication of the … 35 (2021) 4, pp. 1-22

Persistent link: https://www.econbiz.de/10012817158

Real Earnings Management through Share Repurchases

Asthana, Sharad C. - College of Business, University of Texas-San Antonio

N/A

Persistent link: https://www.econbiz.de/10008631611

The differential information hypothesis, firm size, and earnings information transfer - An empirical investigation

Asthana, Sharad C.; Mishra, Birendra K. - In: Journal of business research : JBR 53 (2001) 1, pp. 37-48

Persistent link: https://www.econbiz.de/10006725702

Corporate governance, audit firm reputation, auditor switches, and client stock price reactions : the Andersen experience

Asthana, Sharad C.; Balsam, Steven; Krishnan, Jagan - In: International journal of auditing : IJA 14 (2010) 3, pp. 274-293

Persistent link: https://www.econbiz.de/10009868647

Effect of R&D investments on persistence of abnormal earnings

Asthana, Sharad C.; Zhang, Yinqi - In: Review of Accounting and Finance 5 (2006) May, pp. 124-139

Purpose – This paper sets out to test the effects of firms’ and industry's R&D intensity on persistence of abnormal earnings. Design/methodology/approach – Ohlson's valuation model is used with pooled regressions along with Fama–Macbeth methodology on yearly regressions and partitioning...

Persistent link: https://www.econbiz.de/10004987744

The differential information hypothesis, firm size, and earnings information transfer: An empirical investigation

Asthana, Sharad C.; Mishra, Birendra K. - In: Journal of Business Research 53 (2001) 1, pp. 37-47

Persistent link: https://www.econbiz.de/10005473956

Effect of R&D investments on persistence of abnormal earnings

Asthana, Sharad C.; Zhang, Yinqi - In: Review of Accounting and Finance 5 (2006) 2, pp. 124-139

Persistent link: https://www.econbiz.de/10014989505

Discussion of "value-relevance of earnings and book value over the institutional transition in China : the suitability of fair value accounting in this emerging market"

Sami, Heibatollah - In: The international journal of accounting : TIJA 50 (2015) 2, pp. 224-228

Persistent link: https://www.econbiz.de/10011332845

The role of cross-listing, foreign ownership and state ownership in dividend policy in an emerging market

Lam, Kevin C. K.; Sami, Heibatollah; Zhou, Haiyan - In: China Journal of Accounting Research 5 (2012) 3, pp. 199-216

In this paper, we investigate if dividend policy is influenced by ownership type. Within the dividend literature, dividends have a signaling role regarding agency costs, such that dividends may diminish insider conflicts (reduce free cash flow) or may be used to extract cash from firms...

Persistent link: https://www.econbiz.de/10011936939