What is he best known for?
The fields of study he is best known for:
- Finance
- Accounting
- Financial statement
Wayne B. Thomas mainly investigates Earnings, Accounting, Financial accounting, Corporate governance and Finance.
His specific area of interest is Earnings, where Wayne B. Thomas studies Accrual.
Wayne B. Thomas is interested in Valuation, which is a branch of Accounting.
His Financial accounting research incorporates themes from Enterprise value, Multinational corporation and Corporate tax, Tax avoidance.
His studies deal with areas such as Profit margin, Value, Profitability index, Microeconomics and Fair value as well as Corporate governance.
When carried out as part of a general Finance research project, his work on Historical cost and Asset is frequently linked to work in Social science research, Association and Civil law, therefore connecting diverse disciplines of study.
His most cited work include:
- Managerial Empire Building and Firm Disclosure (334 citations)
- Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (301 citations)
- The Implications of Using Stock‐Split Adjusted I/B/E/S Data in Empirical Research (226 citations)
What are the main themes of his work throughout his whole career to date?
Wayne B. Thomas mainly focuses on Earnings, Accounting, Accrual, Finance and Monetary economics.
His Earnings study combines topics from a wide range of disciplines, such as Valuation and Econometrics.
His Accounting research incorporates elements of Multinational corporation and Agency cost.
His Accrual research integrates issues from Core, Cash flow, Operating cash flow and Financial information.
Wayne B. Thomas works mostly in the field of Finance, limiting it down to topics relating to Quality audit and, in certain cases, Information economics, as a part of the same area of interest.
His Financial accounting study incorporates themes from Corporate governance, Accounting management and Fair value.
He most often published in these fields:
- Earnings (55.74%)
- Accounting (48.36%)
- Accrual (22.13%)
What were the highlights of his more recent work (between 2015-2021)?
- Accounting (48.36%)
- Earnings (55.74%)
- Finance (20.49%)
In recent papers he was focusing on the following fields of study:
His primary areas of study are Accounting, Earnings, Finance, Accrual and Earnings management.
His Accounting study frequently draws parallels with other fields, such as Tax avoidance.
His biological study spans a wide range of topics, including Debt, Monetary economics and Shareholder.
His Finance study which covers Quality audit that intersects with Information economics and Auditor's report.
His research integrates issues of Cash flow and Equity in his study of Accrual.
His research in Earnings management intersects with topics in Volatility, Earnings response coefficient and Demographic economics.
Between 2015 and 2021, his most popular works were:
- Tax havens and disclosure aggregation (38 citations)
- Blockholder Exit Threats and Financial Reporting Quality (24 citations)
- Earnings Management: Do Firms Play “Follow the Leader”? (22 citations)
In his most recent research, the most cited papers focused on:
- Finance
- Accounting
- Psychology
The scientist’s investigation covers issues in Earnings, Accounting, Accrual, Tax avoidance and Multinational corporation.
A large part of his Earnings studies is devoted to Earnings before interest, taxes, depreciation, and amortization.
His study in the fields of Financial information and Equity under the domain of Accounting overlaps with other disciplines such as Sample, Economic consequences and Stakeholder.
His research in Accrual focuses on subjects like Earnings management, which are connected to Demographic economics.
His Tax avoidance research includes elements of Competition, Market economy and Subsidiary.
His Shareholder research is multidisciplinary, incorporating perspectives in Incentive, Financial market and Market liquidity.
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