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Eric T. Rapley
Researcher at Colorado State University
Publications - 21
Citations - 306
Eric T. Rapley is an academic researcher from Colorado State University. The author has contributed to research in topics: Audit & Quality audit. The author has an hindex of 7, co-authored 20 publications receiving 222 citations. Previous affiliations of Eric T. Rapley include University of Alabama.
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Earnings Management Constraints and Classification Shifting
TL;DR: In this article, the authors investigate whether managers use classification shifting when their ability to use other forms of earnings management is constrained, and they find that when AEM is constrained by low accounting system flexibility and the provision of a cash flow forecast, managers are more likely to use Classification shifting.
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What It Means to be an Accounting Professor: A Concise Career Guide for Doctoral Students in Accounting
TL;DR: In this paper, the authors provide a career guidance for current and potential doctoral students in accounting and, in the process, help them gain a greater awareness of what it means to be an accounting professor.
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Schedule UTP: Stock Price Reaction and Economic Consequences
TL;DR: In 2010, the Internal Revenue Service (IRS) announced the requirement to disclose uncertain tax positions (UTP) on a new schedule (Schedule UTP) to be filed with federal corporate income as discussed by the authors.
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Internal capital market inefficiencies, shareholder payout, and abnormal leverage
TL;DR: In this paper, the authors examine internal capital market inefficiencies and U.S. multinational firms' return of capital to shareholders, and examine the relationship between these two issues.
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Real Earnings Management by Benchmark-Beating Firms: Implications for Future Profitability
TL;DR: In this paper, Bhojraj, Hribar, Picconi, and McInnis showed that the future operating performance of firms engaging in real earning can be improved or degraded.