Gerald J. Lobo

Accounting · 2000–2021

A researcher in the Science corpus: 29 papers; trusts 112 researchers and is trusted by 34 researchers here, as inferred from the citation graph.

Subfields

• Accounting — 529 citations into it; #1,111 of 8,970 by trust here, #412 by citations
• Finance — 222 citations into it; #3,176 of 10,518 by trust here, #859 by citations
• Economics and Econometrics — 190 citations into it; #11,463 of 23,481 by trust here, #8,853 by citations
• Strategy and Management — 180 citations into it; #5,135 of 10,874 by trust here, #4,148 by citations
• Sociology and Political Science — 43 citations into it
• Demography — 32 citations into it
• Management Information Systems — 24 citations into it
• Statistics and Probability — 12 citations into it

Whom Gerald J. Lobo trusts overall

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

1. Ferdinand A. Gul
2. April Klein
3. Ross L. Watts
4. Ray Ball
5. Mitchell A. Petersen
6. Patricia M. Dechow
7. Kiridaran Kanagaretnam
8. Dan Givoly
9. Maureen F. McNichols
10. Paul M. Healy

Who trusts Gerald J. Lobo overall

1. D. Curcio
2. A. Díaz
3. Kiridaran Kanagaretnam
4. Peterson K. Ozili
5. Daniel W. Collins
6. Juan Manuel García Lara
7. Daniel Aobdia
8. Iftekhar Hasan
9. F. González
10. Mark L. Defond

Papers from Gerald J. Lobo's perspective

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

1. The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
2. EARNINGS QUALITY IN UK PRIVATE FIRMS: COMPARATIVE LOSS RECOGNITION TIMELINESS
3. PERFORMANCE MATCHED DISCRETIONARY ACCRUAL MEASURES
4. Errors in Estimating Accruals: Implications for Empirical Research
5. Earnings Management and Investor Protection: An International Comparison
6. Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches
7. ACCOUNTING STANDARDS AND VALUE RELEVANCE OF FINANCIAL STATEMENTS: AN INTERNATIONAL ANALYSIS
8. Toward an Implied Cost of Capital
9. The market pricing of accruals quality
10. Discussion of the Quality of Accruals and Earnings: The Role of Accrual Estimation Errors

Their papers

• Bank Managers' Heterogeneous Decisions on Discretionary Loan Loss Provisions (2001) — 163 citations
• Societal trust and corporate tax avoidance (2018) — 166 citations
• Customer Concentration and Corporate Tax Avoidance (2016) — 212 citations
• Organizational capital, corporate tax avoidance, and firm value (2021) — 194 citations
• Societal Trust and Management Earnings Forecasts (2020) — 103 citations
• Religiosity and the cost of debt (2016) — 124 citations
• Relation between Auditor Quality and Tax Aggressiveness: Implications of Cross-Country Institutional Differences (2016) — 142 citations
• Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014) — 303 citations
• The Impact of Mandatory IFRS Adoption on IPOs in Global Capital Markets (2014) — 142 citations
• Religiosity and Earnings Management: International Evidence from the Banking Industry (2014) — 140 citations
• Effects of International Institutional Factors on Earnings Quality of Banks (2014) — 121 citations
• Impact of proximity to debt covenant violation on earnings management (2013) — 183 citations
• Relation between Audit Effort and Financial Report Misstatements: Evidence from Quarterly and Annual Restatements (2013) — 375 citations
• Accruals Quality and Analyst Coverage (2012) — 113 citations
• Ability of accounting and audit quality variables to predict bank failure during the financial crisis (2011) — 262 citations
• Effects of national culture on earnings quality of banks (2011) — 268 citations
• Effects of Audit Quality on Earnings Management and Cost of Equity Capital: Evidence from China (2011) — 607 citations
• Institutional monitoring through shareholder litigation (2010) — 262 citations
• Auditor Reputation and Earnings Management: International Evidence from the Banking Industry (2010) — 252 citations
• An Empirical Analysis of Auditor Independence in the Banking Industry (2010) — 292 citations