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Brian Bratten
Brian Bratten
在 uky.edu 的电子邮件经过验证 - 首页
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引用次数
引用次数
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The audit of fair values and other estimates: The effects of underlying environmental, task, and auditor-specific factors
B Bratten, LM Gaynor, L McDaniel, NR Montague, GE Sierra
Auditing: A Journal of Practice & Theory 32 (Supplement 1), 7-44, 2013
3472013
Evidence that market participants assess recognized and disclosed items similarly when reliability is not an issue
B Bratten, P Choudhary, K Schipper
The Accounting Review 88 (4), 1179-1210, 2013
1802013
Forecasting taxes: New evidence from analysts
B Bratten, CA Gleason, SA Larocque, LF Mills
The Accounting Review 92 (3), 1-29, 2017
1462017
Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components
B Bratten, M Causholli, U Khan
Review of Accounting Studies 21, 280-315, 2016
1302016
Earnings management: Do firms play “follow the leader”?
B Bratten, JL Payne, WB Thomas
Contemporary Accounting Research 33 (2), 616-643, 2016
982016
Audit firm tenure, bank complexity, and financial reporting quality
B Bratten, M Causholli, TC Omer
Contemporary Accounting Research 36 (1), 295-325, 2019
882019
Fair value exposure, auditor specialization, and banks’ discretionary use of the loan loss provision
B Bratten, M Causholli, LA Myers
Journal of Accounting, Auditing & Finance 35 (2), 318-348, 2020
622020
Overseeing the external audit function: Evidence from audit committees’ reported activities
B Bratten, M Causholli, V Sulcaj
AUDITING: A Journal of Practice & Theory, 2022
332022
The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values
B Bratten, R Jennings, CM Schwab
Accounting, Organizations and Society 52, 32-49, 2016
322016
The effect of using a lattice model to estimate reported option values
B Bratten, R Jennings, CM Schwab
Contemporary Accounting Research 32 (1), 193-222, 2015
282015
Fair value accounting and the predictive ability of earnings: Evidence from the banking industry
B Bratten, M Causholli, U Khan
Electronic copy available at: http://ssrn. com/abstract 2165996, 2012
262012
Fair value accounting, auditor specialization, and earnings management: Evidence from the banking industry
B Bratten, M Causholli, LA Myers
Social Sci. Res. Network, 1-48, 2013
222013
Retroactive tax legislation, reported earnings, and investors' responses to earnings “surprises”: Evidence from R&D credit extensions
B Bratten, DS Hulse
The Journal of the American Taxation Association 38 (2), 87-109, 2016
212016
Institutional ownership and CEO equity incentives
B Bratten, Y Xue
Journal of Management Accounting Research 29 (3), 55-77, 2017
152017
Filling in the GAAPs in individual analysts’ street earnings forecasts
B Bratten, S Larocque, TL Yohn
Management Science 69 (8), 4790-4809, 2023
112023
CEO equity incentives, firm performance, and corporate governance
B Bratten, Y Xue, Y Yu
University of Kentucky, George Washington University and University of Texas …, 2011
72011
Analysts' use of earnings components in predicting future earnings
BM Bratten
The University of Texas at Austin, 2009
72009
Usefulness of fair values in predicting future cash flows and earnings
B Bratten, M Causholli, U Khan
JEL classification G 21, M41, 2014
62014
On the informativeness of unexpected exclusions from street earnings
B Bratten, S Larocque, TL Yohn
Contemporary Accounting Research 41 (2), 809-841, 2024
52024
Forecasting tax expense: New evidence from analysts
B Bratten, CA Gleason, S Larocque, LF Mills
52015
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