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Impact of economic policy uncertainty on disclosure and pricing of earnings news
Asthana, Sharad; Kalelkar, Rachana - In: Review of quantitative finance and accounting 55 (2020) 4, pp. 1481-1512
Persistent link: https://www.econbiz.de/10012304199
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Consequences of going-concern opinion inaccuracy at the audit office level
Xu, Qiao; Kalelkar, Rachana - In: Auditing : a journal of practice & theory 39 (2020) 3, pp. 185-208
Persistent link: https://www.econbiz.de/10012301834
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Excess audit committee compensation and audit pricing
Kalelkar, Rachana; Khan, Sarfraz; Park, Sung-Jin - In: International journal of accounting, auditing and … 14 (2017) 2/3, pp. 159-182
Persistent link: https://www.econbiz.de/10011861157
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Unintended consequences of Big 4 auditor office-level industry specialisation
Asthana, Sharad; Kalelkar, Rachana; Raman, Krishnamurthy K. - In: International journal of accounting, auditing and … 14 (2017) 2/3, pp. 254-289
Persistent link: https://www.econbiz.de/10011861160
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Client-based measure of the audit office reputation
Asthana, Sharad; Kalelkar, Rachana - In: International journal of accounting, auditing and … 13 (2017) 2, pp. 199-226
Persistent link: https://www.econbiz.de/10011818798
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How do investors perceive audit report lag? : evidence from the cost of equity
Kalelkar, Rachana; Xu, Qiao - In: International journal of auditing : IJA 27 (2023) 2/3, pp. 69-90
Persistent link: https://www.econbiz.de/10014252821
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Seasonal affective disorder and audit quality
Kalelkar, Rachana; Xu, Qiao; Chen, Lele - In: International journal of auditing : IJA 27 (2023) 2/3, pp. 109-129
Persistent link: https://www.econbiz.de/10014252830
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Taxes and Trade Credit : Evidence from the 2017 Tax Cuts and Jobs Act
Kalelkar, Rachana; Nguyen, Duong; Xu, Hongkang - 2022
In this study, we examine the effect of taxes on the use of trade credit and on the relation between trade credit financing and managerial inside debt using the Tax Cuts and Jobs Act of 2017 TCJA (TCJA). We find that firms are likely to use more trade credit after the enactment of the TCJA,...
Persistent link: https://www.econbiz.de/10013492390
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Effect of geomagnetic activity on investors and managers : evidence from the pricing and timing of disclosure of earnings news
Asthana, Sharad; Kalelkar, Rachana - In: Asian review of accounting 31 (2023) 3, pp. 387-413
Persistent link: https://www.econbiz.de/10014315712
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Taxes and trade credit : evidence from the 2017 tax cuts and jobs act
Nguyen, Duong; Xu, Hongkang; Kalelkar, Rachana - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 214-231
Persistent link: https://www.econbiz.de/10014279462