Donal Byard

Journal Articles

(2026). Information network effects from increased reporting comparability: The effect of mandatory IFRS adoption on U.S. firms . The Accounting Review, In Progress.

Byard, D., Garavaglia, S., Lewis-Western, M., & Vulcheva, M. (2026). Response to the Financial Accounting Standards Board’s invitation to comment on financial key performance indicators for business entities . Journal of Financial Reporting,

(2024). A comparison of direct listings and initial public offerings. Contemporary Accounting Research, Forthcoming.

Brown, A. B., Byard, D., Darrough, M., & Suh, J. (2024). The impact of M&A delistings on the information environment for industry peer firms . The Accounting Review, 99(2). 85-112.

Byard, D., Darrough, M., & N/A, J. (2020). Re-examining the impact of mandatory IFRS adoption on IPO underpricing. Review of Accounting Studies, 26(4). 1344-1389.

Byard, D., Darrough, M., Suh, J., & Tian, Y. (2018). Finding Diamonds in the Rough: Analysts’ Selective Following of Loss-reporting Firms. Journal of Business Finance and Accounting, 40(7-8). 1-26.

Byard, D., Mashruwala, S., & Suh, J. (2017). The economic consequences of eliminating the reconciliation of IFRS and U.S. GAAP: An information transfer analysis. Accounting Horizons,

Barron, O., Byard, D., & Yu, Y. (2017). Earnings announcement disclosures and changes in analysts' information. Contemporary Accounting Research, 34(1). 343-373.

Barron, O., Byard, D., & Liang, L. (2013). Analyst pessimism and forecast timing. Journal of Business Finance and Accounting, 40(5/6). 19-739.

Byard, D., Li, Y., & Yu, Y. (2011). The Effect of Mandatory IFRS Adoption Analysts Information Environment. Journal of Accounting Research, 49(1). 69-96.

Barron, O., Byard, D., & Yu, Y. (2008). Earnings surprises that spur analysts to reduce the error in the average forecast. The Accounting Review, 28(2). 303-326.

Byard, D., Hossain, M., & Mitra, S. (2007). Oil Company Earnings Management in Response to Hurricanes Katrina and Rita. Journal of Accounting and Public Policy, 26(6).

(2007). Alternative evidence on financial analysts' use of financial statement information. Review of Accounting and Finance, 6(4). 442-459.

Byard, D., Li, Y., & Weintrop, J. (2006). Corporate Governance and the Quality of Financial Analysts' Information. Journal of Accounting and Public Policy, 25(5). 609-625.

Barron, O., Byard, D., & Enis, C. (2004). Leveling the information Playing Field. Review of Accounting And Finance, 3(4). 21-46.

Byard, D., & Shaw, K. (2003). Corporate Disclosure Quality and Properties of Analysts' Information Environment. The Journal of Accounting, Auditing and Finance, 19(3). 355-378.

Barron, O., Byard, D., Kile, C., & Riedl, E. (2002). High-Technology Intangibles and Analysts' Forecasts. Journal of Accounting Research, 40(2). 289-312.

Barrron, O., Byard, D., & Kim, O. (2002). Changes in Analysts' Information Around Earnings Announcements. The Accounting Review, 77(2). 821-846.

Media Contributions

Byard, D., Bergman Brown, A., & Suh, J. (2024). How direct listings compare with initial public offerings. Blue Sky Blog, Columbia Law School, February 2, 2024. , (Feb 2, 2024).

Byard, D., Darrough, M., Bergman Brown, A., & Suh, J. (2023). How M&A delistings affect the Quality of Information About Peer Firms. Blue Sky Blog, Columbia Law School, November 15, 2023. , (Nov 15, 2023).

Byard, D., Li, E. X., Lee, H., & Sanseverino, A. (2022). Anti-corruption laws and geographic reporting transparency;  FinReg Blog, Duke University,.

Byard, D. (2020). Who benefits from the revolving door between public accounting and the SEC?, ACD BoardTalk Blog, (October 15).

Byard, D. (2010). Global accounting convergence and possible IFRS adoption in the U.S., AB Ireland, (July).

Byard, D., & Li, Y. (2004). Guest Column: What Influences the Timing of Option Grants?.

Barron, O., Byard, D., & Shaw, K. (2004). Interpretive Initiative: Earnings Announcements Plus Analysts' Knowledge Can Trigger a Forecast Flurry, (3).

Byard, D., & Shaw, K. (2004). The Informational Role of Financial Analysts: Interpretation of Public Disclosure.

Presentations

Sanseverino, A., Li, E. X., Byard, D., & Lee, H. "Anti-Corruption Laws and Geographic Segment Reporting". International Accounting Section Midyear Meeting.

Byard, D. (2022, March 1). Anti-corruption laws and geographic transparency . Iowa State University. Ames, IA: Iowa State University.

Lee, H., Byard, D., Li, E. X., & Sanseverino, A. "Anti-Corruption Laws and Geographic Segment Reporting". American Accounting Association Annual Meeting.

Lee, H., Byard, D., Li, E. X., & Sanseverino, A. "Anti-Corruption Laws and Geographic Segment Reporting". Annual Congress of the European Accounting Association.

Sanseverino, A., Li, E. X., Byard, D., & Lee, H. "Anti-Corruption Laws and Geographic Segment Reporting". Colorado Summer Accounting Research Conference.

Sanseverino, A., Li, E. X., Byard, D., & Lee, H. "Anti-Corruption Laws and Geographic Segment Reporting". Hawaii Accounting Research Conference.

Sanseverino, A., Li, E. X., Byard, D., & Lee, H. "Anti-Corruption Laws and Geographic Segment Reporting". KAIST.

Sanseverino, A., Li, E. X., Byard, D., & Lee, H. "Anti-Corruption Laws and Geographic Segment Reporting". Korean American Accounting Professors Association.

Sanseverino, A., Li, E. X., Byard, D., & Lee, H. "Anti-Corruption Laws and Geographic Segment Reporting". University of California, Irvine.

Lee, H., Byard, D., Li, E., & Sanseverino, A. (2021, June 30). Anti-Corruption Laws and Geographic Segment Reporting. Baruch Accounting Workshop.

Sanseverino, A., Li, E. X., Byard, D., & Lee, H. "Anti-Corruption Laws and Geographic Segment Reporting". Singapore Management University Accounting Symposium.

Byard, D., & Darrough, M. (2019, January 12). Did US firms experience positive information externalities associated with mandatory IFRS adoption?. FARS Mid-Year Meetings. Seattle: AAA.

Byard, D., & Darrough, M. (2017, August 3). Did US firms experience positive information externalities associated with mandatory IFRS adoption?. AAA Anaual Meetings. San Diego, CA: AAA.

Byard, D., Brown, A., Darrough, M., & Suh, J. (2017, December 31). Did US Firms Experience Positive Information Externalities Associated with Mandatory IFRS Adoption?. IAS mid-year meetings. Florida

Byard, D. (2016, January 21). Peer firms' reproting incentives and the enhanced value of firms' reporting newtworks under IFRS. FARS Mid Year Meetings. Newport Beach, CA: AAA.

Byard, D. (2015, November 5). Peer firms' reproting incentives and the enhanced value of firms' financial reporting networks under IFRS. Accounting and Financial Economics Conference. Rutgers University

Byard, D. (2014, August 31). Understanding the dynamics of analysts’ information: Information addition and loss across sequential forecasts. AAA Annual meetings. Atlanta: AAA.

Byard, D. (2012, May 31). Analyst Pessimism and Forecast Timing. Journal of Business Finance and Accounting Conference. Frankfurt: JBFA.

Byard, D., Mashruwala, S., & Suh, J. (2011, August 31). Does the U.S. GAAP Reconciliation Enhance Comparability? Evidence from the SEC’s Elimination of the IFRS to U.S. GAAP Reconciliation. American Accounting Association Annaul Meetings. : AAA.

Byard, D., Mashruwala, S., & Suh, J. (2011, May 31). Does the U.S. GAAP Reconciliation Enhance Comparability? Evidence from the SEC’s Elimination of the IFRS to U.S. GAAP Reconciliation. European Accounting Association Meetings. Rome: EAA.

Byard, D., Mashruwala, S., & Suh, J. (2011, May 31). Does the U.S. GAAP Reconciliation Enhance Comparability? Evidence from the SEC’s Elimination of the IFRS to U.S. GAAP Reconciliation. Irish Accounting And Finance Assoc Annaul Meetings. Cork: IAFA.

Byard, D. (2011, January 31). The Economic Consequences of Eliminating the Reconciliation of IFRS and U.S. GAAP: An Information Transfer Analysis. AAA FARS Mid Year Meetings. Tampa: AAA.

Mashruwala, S., Byard, D., & Suh, J. (2010, December 31). The economic consequences of eliminating the reconciliation of IFRS to U.S. GAAP: An information transfer analysis. Baruch-SWUFE Accounting Research Conference. Chengdu, China: Southwestern University of Finance & Economics.

Byard, D. (2010, December 31). Financial Disclosure Effects on Trading. Syracuse: Syracuse University.

Byard, D. (2010, December 31). The Economic Consequences of Eliminating the Reconciliation of IFRS to U.S. GAAP: An Information Transfer Analysis. San Diego: AAA Mid Year FARS Meetings.

Byard, D. (2008, September 30). The Effect of Mandatory IFRS Adoption on Financial Analysts' Earnings Forecasts. Maryland: University of Maryland.

Byard, D. (2008, January 31). The Current Information Content of Voluntary Disclosures made with Earnings Announcements: A Price and Trading Volume Approach. Phoenix, AZ: American Accounting Association.

Byard, D. (2008, August 31). The Effect of Mandated IFRS Adopted on Analysts' Forecast Errors. Anaheim, CA: American Accounting Association Annual Meeting.

Byard, D. (2008, August 31). Pessimistic Analysts' Timing of their Earnings Forecasts: An Alternative explanation of the walking-down in Consensus Forecasts. Anaheim, CA: American Accounting Association Annual Meeting.

Byard, D. (2007, March 31). Earnings Announcement Disclosures that help Analysts Fosecast Earnings. European Accounting Association Annual Meeting. Lisbon

Byard, D. (2007, August 31). Voluntary Disclosures in Earnings Announcements and Coincident Market Reactions. American Accounting Association Annual Meeting. Chicago

Byard, D. (2007, August 31). U.S. Oil Companies' Earnings Management in Response to Hurricanes Katrina and Rita. American Accounting Association Annual Meeting. Chicago

Byard, D. (2007, August 31). Earnings Announcement Disclosures that help Analysts Forecast Earnings. American Accounting Association Annual Meeting. Chicago

Byard, D. (2007, March 31). Voluntary Disclosures in Earnings Announcements and Coincident Market Reactions. European Accounting Association Annual Meeting. Lisbon

Byard, D. (2007, September 30). Pessimistic Analysts' Timing Their Earnings Forecasts: An Alternative Explanation of the Walk-Down in Average Forecasts. : Pennsylvania State University.

Byard, D. (2006, March 31). The Impact of Option-based Compensation on Director Independence. European Accounting Association Annual Meeting. Dublin

Byard, D. (2006, March 31). Self-Censoring by Pessimistic Analysts. European Accounting Association Annual Meeting. Dublin

Byard, D. (2006, July 31). The Impact of Option-based Compensation on Director Independence. China International Conference on Finance. Xi'an, China

Byard, D. (2006, March 31). The Impact of Directors' Option Compensation on Their Independence in the Case of the Timing of Option Grants. : University of Dublin.

Byard, D. (2005, February 28). The Effect of Leverage on Voluntary Disclosure: A Test in an International Setting. International Accounting Section of AAA Midyear Meeting. San Antonio

Byard, D. (2005, March 31). The Impact of Directors' Option Compensation on Their Independence in the Case of the Timing of Option Grants. : Securities and Exchange Commision.

Byard, D. (2004, August 31). The Effect of Leverage on Voluntary Disclosure: A Test in an International Setting. American Accounting Association Annual Meeting. Orlando

Byard, D. (2004, October 31). The Impact of Directors' Option Compensation on Their Independence in the Case of the Timing of Option Grants. : New York University.

Byard, D. (2004, August 31). The Impact of Option-based Compensation on Director Independence. American Accounting Association Annual Meeting. Orlando

Byard, D. (2004, April 30). The Impact of Option-based Compensation on Director Independence. European Accounting Association Annual Meeting. Prague

Byard, D. (2003, December 31). Leveling the Informational Playing Field. American Academy of Accounting and Finance Annual Meeting. New Orleans

Byard, D. (2003, April 30). Corporate Disclosure Quality and Properties of Analysts' Information Environment. Midwest American Accounting Association Annual Conference. St. Louis

Byard, D. (2003, March 31). Firm Size and the Benefit of Analysts' Heterogeneous Interpretation. : Louisiana State University.

Byard, D. (2002, March 31). Changes in Analysts' Information Around Earnings Announcements. : Baruch College.

Byard, D. (2002, August 31). Leveling the Information Playing Field. American Accounting Association Annual Conference. San Antonio

Byard, D. (2002, August 31). Corporate Disclosure Quality and Properties of Analysts Information Environment. American Accounting Association Annual Conference. San Antonio

Byard, D. (2002, February 28). Changes in Analysts' Information Around Earnings Announcements. : Georgia State University.

Byard, D. (2002, February 28). Changes in Analysts' Information Around Earnings Announcements. : Pennsylvania State University.

Byard, D. (2001, November 30). Firm Size and Analysts' Forecasts. : Emory University.

Byard, D. (2001, August 31). Earnings Surprises and the Role of Analysts Forecast. American Accounting Association Annual Conference. Atlanta

Byard, D. (2001, May 31). High-Technology Intangibles and Analysts' Forecasts. 2001 Conference on Technology and Accounting. University of Oklahoma

Byard, D. (2001, May 31). High-Technology Intangibles and Analysts' Forecasts. 2001 Journal of Accounting Research Conference. University of Chicago

Byard, D. (2001, April 30). Firm Sizes and Analysts' Forecasts. European Accounting Association Annual Meeting. Athens

Byard, D. (2001, April 30). The Effect of High-Technology Intangibles on Analysts' Forecasts. European Accounting Association Annual Meeting. Athens

Byard, D. (2001, April 30). Firm Size and Analysts' Forecasts. Midwest AAA Annual Meeting. St. Louis

Byard, D. (2000, November 30). Firm Size and Analysts' Forecasts. 11th Annual Accounting and Financial Economics Conference. University of Michigan

Byard, D. (2000, August 31). Changes in Analysts Consensus and the Role of Analysts' Forecasts. American Accounting Association Annual Conference. Philadelphia, PA

Byard, D. (2000, March 31). Changes in Analysts' Information Around Earnings Announcements. : University of Maryland.

Byard, D. (2000, January 31). Firm Size and Analysts' Forecasts. Ireland: University College Cork.

Byard, D. (1999, May 31). The Information Conveyed to Analysts Around Earnings Announcements. Institute for Operations Research and Management Science Annual Conference. Cincinnati, OH

Reviews

Byard, D., Li, E. X., Lee, H., & Sanseverino, A. (1970,January 1). Anti-corruption laws and geographic transparency. 2024. Management Science. In Progress.

Research Currently in Progess

Lee, H., Byard, D., Sanseverino, A., & Wang, Y.(n.d.). Real Effects of Mandatory Social Responsibility Disclosure Regulation. In Progress.