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Richard A. Cazier
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Cited by
Year
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
1342015
Why are 10-K filings so long?
RA Cazier, RJ Pfeiffer
Accounting Horizons 30 (1), 1-21, 2016
1002016
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
632021
Measuring R&D curtailment among short-horizon CEOs
RA Cazier
Journal of Corporate Finance 17 (3), 584-594, 2011
622011
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
572009
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
552020
10-K disclosure repetition and managerial reporting incentives
RA Cazier, RJ Pfeiffer
Journal of Financial Reporting 2 (1), 107-131, 2017
482017
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
322011
Litigation risk and non-GAAP reporting
R Cazier, TE Christensen, KJ Merkley, J Treu
URL: https://ssrn. com/abstract 2928260, 2017
272017
Litigation risk and the regulation of non-GAAP reporting
RA Cazier, TE Christensen, KJ Merkley, J Treu
Available at SSRN 2928260, 2017
212017
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
162012
Do firms contract efficiently on past performance when hiring external CEO's?
RA Cazier, JM McInnis
Available at SSRN 1732754, 2010
142010
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
112020
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
62009
R&D spending among short-horizon CEOs: A reexamination
RA Cazier
The University of Iowa, 2009
62009
The information content of publicly accessible federal court documents
RD Carrizosa, RA Cazier
The Accounting Review 97 (5), 139-161, 2022
52022
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
32016
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
22016
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
22016
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