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Brian M. Bratten, Ph.D.

Affiliations: 
2009 Accountancy University of Texas at Austin, Austin, Texas, U.S.A. 
Area:
Accounting Business Administration
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Ross G. Jennings grad student 2009 UT Austin
 (Analysts' use of earnings components in predicting future earnings.)

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Publications

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Bratten B, Causholli M, Omer TC. (2019) Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality: Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality Contemporary Accounting Research. 36: 295-325
Bratten B, Xue Y. (2017) Institutional Ownership and CEO Equity Incentives Journal of Management Accounting Research. 29: 55-77
Bratten B, Gleason CA, Larocque SA, et al. (2017) Forecasting Taxes: New Evidence from Analysts The Accounting Review. 92: 1-29
Bratten B, Causholli M, Omer TC. (2017) Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality Contemporary Accounting Research. 36: 295-325
Bratten B, Causholli M, Myers LA. (2017) Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision: Journal of Accounting, Auditing & Finance. 35: 318-348
Bratten B, Hulse DS. (2016) Retroactive Tax Legislation, Reported Earnings, and Investors' Responses to Earnings “Surprises”: Evidence from R&D Credit Extensions Journal of the American Taxation Association. 38: 87-109
Bratten B, Causholli M, Khan U. (2016) Usefulness of Fair Values for Predicting Banks’ Future Earnings: Evidence from Other Comprehensive Income and Its Components Review of Accounting Studies. 21: 280-315
Bratten B, Payne JL, Thomas WB. (2015) Earnings Management: Do Firms Play "Follow the Leader"? Contemporary Accounting Research
Bratten B, Jennings R, Schwab CM. (2015) The effect of using a lattice model to estimate reported option values Contemporary Accounting Research. 32: 193-222
Bratten B, Jennings R, Schwab CM. (2014) The accuracy of disclosures for complex estimates: Evidence from reported stock option fair values Accounting, Organizations and Society
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