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Financial Statement Comparability and the Efficiency of Acquisition Decisions, Ciao-Wei Chen, Daniel W. Collins, Todd Kravet, Richard Mergenthaler Predictive Ability and Market Pricing of Fair Value Earnings Components, Daniel W. Collins, Igor Goncharov, Wei Chen Illusion of Growth: Merger-Related Transitory Growth and Its Implications for Growth and Accrual Mispricing, Daniel W. Collins, Jaewoo Kim The Effects of IFRS Adoption on Observed Earnings Smoothing Properties: The Confounding Effects of Changes in Timely Gain and Loss Recognition , Daniel W. Collins, Vedran Capkun, Does Adoption of IAS/IFRS Deter Earnings Management?, Vedran Capkun, Daniel W. Collins, Thomas Jeanjean The Effects of Firm Growth and Model Specification Choices on Tests of Earnings Management in Quarterly Settings, Daniel W. Collins, Raunaq Pungaliya, Anand M. Vijh A Competing Explanation for Sources of Bias in Earnings-Based Measures of Conditional Conservatism, Daniel W. Collins, Paul Hribar, Xiaoli Tian The Confounding Effects of Operating Cash Flow Asymmetric Timeliness on the Earnings-Based Measure of Conditional Conservatism, Daniel W. Collins, Paul Hribar, Xiaoli Tian The Effect of the Sarbanes-Oxley Act on the Timing Manipulation of CEO Stock Option Awards, Daniel W. Collins, Haidan Li, Guojin Gong