D. Oswald

Accounting · with Amir · 2000–2010

A researcher in the Science corpus: 3 papers; trusts 13 researchers and is trusted by 5 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 16 citations into it; #4,399 of 8,970 by trust here, #3,798 by citations
• Finance — 11 citations into it; #8,499 of 10,518 by trust here, #5,165 by citations
• Strategy and Management — 9 citations into it; #4,841 of 10,874 by trust here, #4,148 by citations

Whom D. Oswald trusts overall

Their strongest outbound trust, strongest first, inferred from their citations.

1. James J. Heckman
2. Ray Ball
3. Joseph D. Piotroski
4. Russell J. Lundholm
5. Paul M. Healy
6. J. Jiambalvo
7. Artyom Durnev
8. Paul Zarowin
9. L. Shivakumar
10. Jing Liu

Who trusts D. Oswald overall

1. K. Hussainey
2. Martin Walker
3. Beatriz García Osma
4. Russell J. Lundholm
5. M. Hamberg
6. J. Aharony

Papers from D. Oswald's perspective

Ordered by how strongly the researchers D. Oswald trusts endorse each paper. Same corpus, a different order for every researcher.

1. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
2. Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
3. Capitalization versus Expensing: Evidence on the Uncertainty of Future Earnings from Capital Expenditures versus R&D Outlays
4. The Stock Market Valuation of Research and Development Expenditures
5. Corporate Disclosure Policy and the Informativeness of Stock Prices
6. Institutional Ownership and the Extent to which Stock Prices Reflect Future Earnings
7. R&D Accounting and the Tradeoff Between Relevance and Objectivity
8. Does Greater Firm-Specific Return Variation Mean More or Less Informed Stock Pricing?
9. Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity
10. Empirical Research on Accounting Choice

Their papers

• The effect of pension accounting on corporate pension asset allocation (2010) — 111 citations
• Capitalization of R&D and the Informativeness of Stock Prices (2007) — 212 citations
• Comparing the Accuracy and Explainability of Dividend, Free Cash Flow, and Abnormal Earnings Equity Value Estimates (2000) — 460 citations