Assistant Professor of Accounting
| Office Telephone (541) 346-5091 E-mail stiras@oregon.uoregon.edu Web Page http://darkwing.uoregon.edu/~stiras/ Ph.D., Ohio State University, 1994 M.S.Acc., University of North Texas, 1988 B.S.Acc., University of North Texas, 1988 Specialties Accounting Choice Financial Statement Analysis Valuation |
Working Papers - under review
"The Association of the Accumulated Foreign Currency Translation Adjustment with Future Earnings and Returns," [Contemporary Accounting Research].
AThe Interaction Between Internal Control Assessment and Substantive Testing in Audits for Fraud (with Reed Smith and Stan Vichitlekarn)," [Contemporary Accounting Research].
AThe Effects of Implicit Stakeholder Claims on Firm Value (with Robert M. Brown and Bernadette Ruf)," [Journal of Accounting and Economics].
"The Valuation Implications of a Firm's Ability to Mitigate or Sustain the Effects of Tax Law Changes (with Clark Wheatley)," [The Accounting Review].
Other Working Papers
"Motivations for Related Party Transactions: Empirical Evidence from Taiwan."
"The Valuation Relevance of Deferred Incentive Compensation: Tests of the Incentive
and Financing Hypotheses."
"The Valuation Relevance of Operating Cash Flows when Firms Defer Compensation."
Other Work in Progress
The influence of timely reviews on analyst forecast revisions (with David Manry and Clark Wheatley).
The relevance of the balance sheet and income statement in the adoption of accounting standards (with Catherine Craycraft).
The relationship between accounting choice and bankruptcy emergence (with Clark Wheatley and Daniel Bryan).
Professor Tiras's research focuses on the association of financial disclosure with firm value or future earnings. He examines how outside factors, such as tax shocks or foreign inflation along with a firm's accounting choices, may affect these associations.