M
Mozaffar Khan
Researcher at University of Minnesota
Publications - 20
Citations - 3793
Mozaffar Khan is an academic researcher from University of Minnesota. The author has contributed to research in topics: Earnings & Capital asset pricing model. The author has an hindex of 13, co-authored 20 publications receiving 3038 citations. Previous affiliations of Mozaffar Khan include Massachusetts Institute of Technology.
Papers
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Journal ArticleDOI
Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism
Mozaffar Khan,Ross L. Watts +1 more
TL;DR: In this article, a measure of accounting conservatism, C_score, was proposed to capture variation in conservatism and also predict asymmetric earnings timeliness at horizons of up to three years ahead.
Journal ArticleDOI
Estimation and empirical properties of a firm-year measure of accounting conservatism
Mozaffar Khan,Ross L. Watts +1 more
TL;DR: In this paper, a measure of accounting conservatism, C_score, was proposed to capture variation in conservatism and also predict asymmetric earnings timeliness at horizons of up to three years ahead.
Journal ArticleDOI
Corporate Sustainability: First Evidence on Materiality
TL;DR: In this article, the authors developed a novel dataset by hand-mapping sustainability investments classified as material for each industry into firm-specific sustainability ratings and found that firms with good ratings on material sustainability issues significantly outperform firms with poor ratings on these issues.
Journal ArticleDOI
Corporate Sustainability: First Evidence on Materiality
TL;DR: This paper developed a novel dataset by hand-mapping sustainability investments classified as material for each industry and developed a new materiality classifications of sustainability topics using newly available materiality classes.
Journal ArticleDOI
Are Accruals Mispriced? Evidence from Tests of an Intertemporal Capital Asset Pricing Model
TL;DR: In this paper, a risk-based explanation for the accrual anomaly is proposed using a four-factor model motivated by the Intertemporal Capital Asset Pricing Model, which suggests that a considerable portion of the cross-sectional variation in average returns to high and low accruality firms is explained by risk.