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Frank Ecker

Adjunct Professor of Fuqua School of Business
Fuqua School of Business
Box 90120, Durham, NC 27708-0120
Fuqua School of Business, Durham, NC 27708

Selected Publications

Payoffs to Aggressiveness

Conference Accounting Review · November 1, 2023 For a broad sample of firms, we use structural equations modeling to construct latent variables for real-action aggressiveness and reporting policy aggressiveness. We estimate the association between the latent variables and the associations of each latent ... Full text Cite

Non-random sampling and association tests on realized returns and risk proxies

Journal Article Review of Accounting Studies · June 1, 2021 This paper investigates how data requirements often encountered in archival accounting research can produce a data-restricted sample that is a non-random selection of observations from the reference sample to which the researcher wishes to generalize resul ... Full text Cite

Information precision and long-run performance of initial public offerings

Journal Article Contemporary Accounting Research · January 1, 2014 Due to a lack of an information history, IPO firms' information precision is not only generally low but also likely to be estimated initially with considerable error. I hypothesize and find that the deviation between expected and realized information preci ... Full text Cite

Estimation sample selection for discretionary accruals models

Journal Article Journal of Accounting and Economics · November 1, 2013 We examine how the criteria for choosing estimation samples affect the ability to detect discretionary accruals, using several variants of the Jones (1991) model. Researchers commonly estimate accruals models in cross-section, and define the estimation sam ... Full text Cite

Direct and mediated associations among earnings quality, information asymmetry, and the cost of equity

Journal Article Accounting Review · March 1, 2012 Using path analysis, we investigate the direct and indirect links between three measures of earnings quality and the cost of equity. Our investigation is motivated by analytical models that specify both a direct link and an indirect link that is mediated b ... Full text Cite

Information risk and long-run performance of initial public offerings

Journal Article Information Risk and Long-Run Performance of Initial Public Offerings · January 1, 2009 There has been an extensive debate in financial economics research on long-term abnormal stock returns following firms' initial public offerings (IPOs). So far, the discussion has concentrated on long-term underperformance. Frank Ecker examines the perform ... Full text Cite

A returns-based representation of earnings quality

Journal Article Accounting Review · January 1, 2006 We examine the properties of a returns-based representation of earnings quality, estimated from firm-specific asset-pricing regressions augmented by an earnings quality mimicking factor. The coefficient on the earnings quality factor (the "e-loading") capt ... Full text Cite