# overview
I have studied the incentives that influence financial statement disclosures and the reaction of users to those disclosures.  My  most recent studies concentrate on the influence of highly informed traders on price discovery. I also have studies of short sellers and corporate managers in repurchasing stock.

# keywords[]
Fundamental Analysis; Replacement Cost; Price-level Adjusted

# educationAndTraining[].name
M.B.A. Master of Business Administration

# educationAndTraining[].organization.label
Uczelnia Zawodowa ZagLebia Miedziowego w Lubinie - (Lubin, Poland)

# educationAndTraining[].organization.label
University of Rhode Island - (Kingston, Rhode Island, United States)

# educationAndTraining[].organization.label
Uczelnia Zawodowa ZagLebia Miedziowego w Lubinie - (Lubin, Poland)

# publications[].label
The Information in Fail-to-Deliver Short Sales and Its Implications for Research and Regulation

# publications[].label
Stealth Disclosure of Accounting Restatements

# publications[].label
Reporting financial information by segment: A comment of the American Accounting Association on the IASC draft statement of principles

# publications[].label
Were Lobbyists on Income Tax Accounting Influenced by Income Strategies?*

# publications[].label
A Longitudinal Study of SFAS 87 Pension Rate Assumptions.

# publications[].label
Market valuation of Goodwill and other intangible assets: the united States as a laboratory market for IASC E60 and E61

# publications[].label
Should Investors Follow the Prophets or the Bears? Evidence on the Use of Public Information by Analysts and Short Sellers

# publications[].label
The Unpriced Information in Fail-to-Deliver Short Sales: Implications for Regulation and Identifying Limited Arbitrage

# publications[].label
Stealth Disclosure of Accounting Restatements

# publications[].label
The Accuracy and Adequacy of Tax Data in COMPUSTAT.

# publications[].label
ACCOUNTING FOR CHANGING PRICES - SOME MIDCOURSE CORRECTIONS

# publications[].label
Why do corporate managers misstate financial statements? The role of option compensation and other factors

# publications[].label
RELATIVE MEASUREMENT ERRORS IN VALUING PLANT AND EQUIPMENT UNDER CURRENT COST AND REPLACEMENT COST

# publications[].label
PREDICTING CURRENT COST OPERATING PROFIT USING COMPONENT MODELS INCORPORATING ANALYSTS FORECASTS

# publications[].label
USING THE CPI TO MEASURE TRENDS IN CORPORATE PERFORMANCE

# publications[].label
The Contribution of Fundamental Analysis in the Presence of Inflation and a Currency Devaluation

# publications[].label
Short Seller Trading in Companies with a Severe Accounting Irregularity

# publications[].label
Is price support a motive for increasing share repurchases?

# publications[].label
Is Price Support for Overvalued Equity a Motive for Increasing Share Repurchases?

# publications[].label
Can Short Sellers Anticipate Accounting Restatements?

# publications[].label
The Information in Fail-to-Deliver Short Sales: Implications for Research and Regulation

# publications[].label
AAA globalization initiatives subcommittee comment on IASC exposure draft E54: "Employee benefits"

# publications[].label
Concentration in Publishing at Top-Tier Business Journals: Evidence and Potential Explanations

# publications[].label
Loan, security, and dividend choices by individual (unconsolidated) public and private commercial banks

# publications[].label
Voluntary Current Value Disclosures in the Real Estate Industry.

# publications[].label
The contribution of fundamental analysis after a currency devaluation

# publications[].label
The Influence of Culture and Corporate Governance on the Characteristics That Distinguish Superior Analysts

# publications[].label
ADDITIONAL CONSIDERATIONS WHEN USING THE FASB DATA-BANK OF CHANGING PRICE INFORMATION

# publications[].label
Why Do Corporate Managers Misstate Financial Statements? the Role of Option Compensation and Other Factors

# publications[].label
Publishing in the Majors: A Comparison of Accounting, Finance, Management, and Marketing

# publications[].label
The Accounting-for-Changing-Prices Experiment: A Valid Test of Usefulness?

# publications[].label
Concentration in publishing at top-tier business journals: Evidence and potential explanations

# publications[].label
Publishing in the majors: A comparison of accounting, finance, management, and marketing

# publications[].label
Statement of Financing and Investing Activities

# publications[].label
Executive Turnover Following Option Backdating Allegations

# publications[].label
Silent Combat: Do Managers Use Share Repurchases to Trade Against Short Sellers?

# publications[].label
Are all activists created equal? The effect of interventions by hedge funds and other private activists on long-term shareholder value

# publications[].label
Executive Turnover Following Option Backdating Allegations

# publications[].label
Do Corporate Managers Trade Against Short Sellers?

# streetAddress
Texas A&M University; Head Of Accounting; 4353 TAMU

# etdChairOf[].label
Srivastava, Anup (2008-10). The challenges of improving revenue-recognition standard for multiple-element firms:evidence from the software industry (SOP 97-2). Doctoral Dissertation.

# etdChairOf[].label
Liu, Hu (2012-10). Naked Short Selling: Is it Information-Based Trading?. Doctoral Dissertation.

# etdChairOf[].label
Files, Rebecca Lynn (2010-10). Do More Transparent Corporate Actions Following a Restatement Influence the SEC's Decision to Issue an Enforcement Action?. Doctoral Dissertation.