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D-Index & Metrics

Business and Management

D-Index
56
Citations
22193
World Ranking
682
National Ranking
301

Economics and Finance

D-Index
56
Citations
22188
World Ranking
979
National Ranking
612

Overview

Dan S. Dhaliwal was affiliated with the University of Arizona in the United States. Their research predominantly focused on the field of Business, Management and Accounting, with a particular emphasis on Accounting and Strategy and Management as subfields.

The main topics that characterized their work included:

  • Auditing, Earnings Management, Governance
  • Corporate Finance and Governance
  • Corporate Taxation and Avoidance
  • Financial Analysis and Corporate Governance
  • Taxation and Legal Issues
  • Financial Reporting and Valuation Research

Dan S. Dhaliwal published in several academic venues. The frequent publication venues were:

  • International Journal of Corporate Governance
  • Journal of the American Taxation Association
  • SSRN Electronic Journal
  • Review of Accounting Studies
  • The British Accounting Review

Notable recent papers by Dhaliwal included:

  • The Incidence, Valuation, and Management of Tax-Related Reputational Costs: Evidence from a Period of Protest (2021, Journal of the American Taxation Association)
  • Analysts' Monitoring Incentives across the Macro-Economic Cycle (2024, SSRN Electronic Journal)

Frequent coauthors who collaborated with Dhaliwal included:

  • Casey M. Schwab
  • Phil Shane
  • David G. Mayes
  • Bee Wah Ooi
  • Theodore H. Goodman

The body of Dan S. Dhaliwal's research primarily revolved around detailed explorations of tax-related reputational risks, corporate governance mechanisms, and financial reporting efficiency across markets. Their work involved analyzing corporate financial strategies and governance structures during varying economic conditions.

Throughout Dhaliwal's career, the focus remained on identifying how regulatory and economic environments affected corporate finance and accounting transparency. Research outputs contributed to understanding how audits and governance impact financial decision-making, valuation, and market perceptions.

Best Publications

  • Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

    Dan S. Dhaliwal;Oliver Zhen Li;Albert Tsang;Yong George Yang

  • Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

    Dan S. Dhaliwal;Suresh Radhakrishnan;Albert Tsang;Yong George Yang

  • Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency

    Dan Dhaliwal;Dan Dhaliwal;Oliver Zhen Li;Albert Tsang;Yong George Yang

  • The information content of mandatory risk factor disclosures in corporate filings

    John L. Campbell;Hsinchun Chen;Dan S. Dhaliwal;Hsin min Lu

  • Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*

    Dan S. Dhaliwal;Cristi A. Gleason;Lillian Fawn Mills

  • The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees

    Dan Dhaliwal;Vic Naiker;Farshid Navissi

  • Customer concentration risk and the cost of equity capital

    Dan Dhaliwal;Dan Dhaliwal;J. Scott Judd;Matthew Serfling;Sarah Shaikh

  • Is comprehensive income superior to net income as a measure of firm performance

    Dan Dhaliwal;K.R. Subramanyam;Robert Trezevant

  • Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting

    Mei Cheng;Dan Dhaliwal;Dan Dhaliwal;Yuan Zhang

  • Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting

    Dan S. Dhaliwal;Oliver Zhen Li;Albert Tsang;Yong George Yang

  • Taxes, Leverage, and the Cost of Equity Capital

    Dan Dhaliwal;Shane Heitzman;Oliver Zhen Li

  • Internal Control Disclosures, Monitoring, and the Cost of Debt

    Dan Dhaliwal;Chris E. Hogan;Robert Trezevant;Michael S Wilkins

  • TOP MANAGEMENT CONSERVATISM AND CORPORATE RISK STRATEGIES: EVIDENCE FROM MANAGERS' PERSONAL POLITICAL ORIENTATION AND CORPORATE TAX AVOIDANCE

    Dane M. Christensen;Dan S. Dhaliwal;Dan S. Dhaliwal;Steven Boivie;Scott D. Graffin

  • The effect of owner versus management control on the choice of accounting methods

    Dan S. Dhaliwal;Gerald L. Salamon;E. Dan Smith

  • The association between unexpected earnings and abnormal security returns in the presence of financial leverage

    Dan S. Dhaliwal;Kyung J. Lee;Neil L. Fargher

  • A Test of the Theory of Tax Clienteles for Dividend Policies

    Dan S. Dhaliwal;Merle Erickson;Robert Trezevant

  • The economic determinants of the market reaction to proposed mandatory accounting changes in the oil and gas industry: A cross-sectional analysis

    Daniel W. Collins;Michael S. Rozeff;Dan S. Dhaliwal

  • Dividend Taxes and Implied Cost of Equity Capital

    Dan Dhaliwal;Linda Krull;Oliver Zhen Li;William Moser

  • Product market competition and conditional conservatism

    Dan Dhaliwal;Shawn Huang;Inder K. Khurana;Raynolde Pereira

  • Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure

    Dan S. Dhaliwal;Suresh Radhakrishnan;Albert Tsang;Yong George Yang

  • Employee quality and financial reporting outcomes

    Andrew C. Call;John L. Campbell;Dan S. Dhaliwal;Jr. James R. Moon

  • The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings

    John L. Campbell;Hsinchun Chen;Dan S. Dhaliwal;Hsin-min Lu

Frequent Co-Authors

Inder K. Khurana
Inder K. Khurana University of Missouri
Albert H.C. Tsang
Albert H.C. Tsang Southern University of Science and Technology
Lillian F. Mills
Lillian F. Mills The University of Texas at Austin
Steven E. Kaplan
Steven E. Kaplan Arizona State University
Clive S. Lennox
Clive S. Lennox University of Southern California
Hsinchun Chen
Hsinchun Chen University of Arizona
John R. Graham
John R. Graham Duke University
Suresh Radhakrishnan
Suresh Radhakrishnan The University of Texas at Dallas
Daniel W. Collins
Daniel W. Collins University of Iowa
Laura T. Starks
Laura T. Starks The University of Texas at Austin

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