Oktay Urcan

Oktay Urcan

Associate Professor of Accountancy and Fred & Virginia Roedgers Faculty Fellow in Accountancy

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Contact

4009 Business Instructional Facility

515 Gregory Drive

Champaign, IL 61820

217-265-0383

ourcan@illinois.edu

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Educational Background

  • Ph.D., Accounting, University of Texas at Dallas, 2007
  • B.A., Management, Bogazici University, 2002

Positions Held

  • Associate Professor, University of Illinois at Urbana-Champaign, 2014 to present
  • Assistant Professor, London Business School, 2007-2014
  • Teaching Assistant, University of Texas at Dallas, 2002-2007

Recent Publications

  • Shevlin, T., Shivakumar, L., & Urcan, O. Forthcoming (2019). Macroeconomic effects of corporate tax policy. Journal of Accounting and Economics,.
  • Li, W., Ng, J., Tsang, A., & Urcan, O. (2019). Country-level institutions and management earnings forecasts. Journal of International Business Studies, 50 (1), 48-82.
  • Shivakumar, L., & Urcan, O. (2017). Why does aggregate earnings growth reflect information about future inflation? The Accounting Review, 92 247-276.
  • Franco, F., Ittner, C., & Urcan, O. (2017). Determinants and trading performance of equity deferrals by corporate outside directors. Management Science, 63 (1), 114-138.
  • Franco, F., Urcan, O., & Vasvari, F. (2016). Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review, 91 1139-1165.

Other Publications

Article

  • Louis, H., & Urcan, O. (2015). Agency conflicts, corporate payout policies, and direct benefits of conservative financial reporting to equity-holders. Contemporary Accounting Research, 32 455-484.
  • Franzen, L., Li, X., Urcan, O., & Vargus, M. (2014). The market response to insider sales of restricted stock versus unrestricted stock. Journal of Financial Research, 37 (1), 99-118.
  • Louis, H., Sun, A., & Urcan, O. (2013). Do analysts sacrifice forecast accuracy for informativeness? Management Science, 59 1688–1708.
  • Ali, A., & Urcan, O. (2012). Dividend increases and future earnings. Asia-Pacific Journal of Accounting and Economics, 19 12-25.
  • Demirkan, S., Radhakrishnan, S., & Urcan, O. (2012). Discretionary accruals quality, cost of capital, and diversification. Journal of Accounting, Auditing and Finance, 27 496–526.
  • Louis, H., Sun, A., & Urcan, O. (2012). Value of cash holdings and accounting conservatism. Contemporary Accounting Research, 29 1249–1271.
  • Shivakumar, L., Urcan, O., Vasvari, F., & Zhang, L. (2011). The debt market relevance of management earnings forecasts: Evidence from before and during the credit crisis. Review of Accounting Studies, 16 464-486.

Working Paper

  • Thompson, A., Urcan, O., & Yoon, H. (2018). What information do firms hide in confidential SEC filings?

Honors and Awards

  • Fred and Virginia Roedgers Fellowship in Accountancy Department of Accountancy, University of Illinois at Urbana-Champaign, 2016 to present
  • List of Teachers Ranked as Excellent by their Students University of Illinois at Urbana-Champaign, 2016,2018
  • Raymond A. Hoffman Faculty Excellence Award Department of Accountancy, University of Illinois at Urbana-Champaign, 2016

Teaching Interests

Financial Accounting, Financial Statement Analysis, Securities Valuation

Research Interests

Archival Financial Accounting: Debt market relevance of accounting information, Accounting disclosures, and Macro accounting

Courses

  • Advanced Financial Reporting (ACCY 410) Current authoritative accounting standards and applications to accounting practice. Topics do not represent the full range of financial reporting issues, but are selected based on relevance of the underlying business transaction, complexity of the topic, consistency of applicable standard with underlying reporting concepts, and transferability of the standard to other accounting issues. 3 undergraduate hours. 3 or 4 graduate hours.
  • Atg Measuremnt, Rpting & Cntrl (ACCY 500) A managerial perspective of the nature and role of accounting in organizational measurement, reporting and control processes. 2 or 4 graduate hours. No professional credit.
  • Advanced Topics in Accounting (ACCY 506) Financial accounting principles related to entities other than the "single" corporate entity. These other organizational forms include the consolidated corporate entity and the partnership entity. Topics include consolidated financial statements, intra-entity asset transactions, segment and interim reporting, foreign currency transactions and hedging foreign exchange risk, translating foreign currency financial statements, formation and operation of partnerships, and the development of worldwide financial reporting standards. 2 or 4 graduate hours. No professional credit. May be repeated up to 4 hours for iMSA and online students that complete the first part of the course content in a 2-hour section (part A) and then complete the remainder of the class in a second 2-hour section (part B). Credit is not given for both ACCY 410 and ACCY 506.
  • Intro to ACCY Research (ACCY 592) Comparative study of alternative methodologies and conceptual frameworks and their application to selected current research issues central to the development of accounting thought, both theoretical and empirical. 4 graduate hours. No professional credit.
  • Doctoral Research Seminar (ACCY 594) Seminars in various accounting areas designed to enhance the research abilities of doctoral students and to assist them in preparing research proposals; these include Behavioral Dimensions, Public Sector, Tax, Auditing, Managerial, and others announced in the Class Schedule. May be repeated.

Contact

4009 Business Instructional Facility

515 Gregory Drive

Champaign, IL 61820

217-265-0383

ourcan@illinois.edu

Google Scholar

SSRN