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Dan S. Dhaliwal
Researcher at University of Arizona
Publications - 145
Citations - 17135
Dan S. Dhaliwal is an academic researcher from University of Arizona. The author has contributed to research in topics: Cost of capital & Earnings. The author has an hindex of 54, co-authored 145 publications receiving 14299 citations. Previous affiliations of Dan S. Dhaliwal include University of Auckland & University of Tennessee.
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Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
TL;DR: In this article, the authors examine a potential benefit associated with the initiation of voluntary disclosure of corporate social responsibility (CSR) activities: a reduction in firms' cost of equity capital.
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Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting
TL;DR: In this article, the authors examine a potential benefit associated with the initiation of voluntary disclosure of corporate social responsibility (CSR) activities: a reduction in firms' cost of equity capital.
Journal ArticleDOI
Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
TL;DR: In this article, the authors examined the relationship between disclosure of nonfinancial information and analyst forecast accuracy using firm-level data from 31 countries and found that the issuance of standalone corporate social responsibility (CSR) reports is associated with lower analyst forecast error.
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Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure
TL;DR: In this article, the authors examined the relationship between disclosure of nonfinancial information and analyst forecast accuracy using firm-level data from 31 countries and found that the issuance of stand-alone corporate social responsibility (CSR) reports is associated with lower analyst forecast error.
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Last‐Chance Earnings Management: Using the Tax Expense to Meet Analysts' Forecasts*
TL;DR: In this article, the tax expense is used as a powerful context to study earnings management, because it is one of the last accounts closed prior to earnings announcements and managers estimate and negotiate tax expense with their auditors.