Headshot of Abdullah  Kumas

Abdullah Kumas

Associate Professor of Accounting
  • Profile
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    • Awards

      Best paper Award at Graduate Student Research Day (shared), SMU, February 2008

      Dedman College Travel Grant, SMU, April 2008

      President's Volunteer Service Award, SMU, April 2008

      Graduate Student Assembly Conference Presentation Travel Grant, SMU, November 2007 

    • Presentations

      "Aggregate Market Attention and Earnings Announcements" at the American Accounting Association, Washington DC, August 2012

      "Reassessing the Effect of Bilateral Tax Treaties on U.S. FDI Activity" at the Texas Camp Econometrics XII, Houston, TX, February 2007

      "The Failure of Public Unions in Turkey: An Instrumental Quantile Regression Approach" at the Southern Economic Association, New Orleans, LA, November 2007

      "Asymmetric FDI and Withholding Tax Rates: Evidence from OECD" at the Midwest Economics Association, Chicago, IL, March 2008

      Best paper Award at Graduate Student Research Day, SMU, Dallas, TX, February 2008 (shared)

  • Publications
    Journal Articles
    1. “Trading concentration and industry-specific information: an analysis of auto complaints.” with Geiger, M.A., Keskek, S. & Kumas, A Review of Quantitative Finance and Accounting (25 July, 2022).
    2. “Information Leakage Around SEC Comment Letters” with Marshall Geiger, Bret Johnson, and Keith Jones (November 2022) Management Science Vol 68, Issue 11, pp. 7793-8514
    3. "Information search in times of market uncertainty: an examination of aggregate and disaggregate uncertainty" Geiger, M.A., Hasan, R., Kumas, A. and Smith, J.v.d.L. (2022), International Journal of Managerial Finance, Vol. 18 No. 3, pp. 594-612
    4. "Aggregate market attention around earnings announcements" Cready, W.M. and Kumas, A. (2020), Asian Review of Accounting, Vol. 28 No. 4, pp. 591-617.
    5. Institutional Investor Trading Around Auditor’s Going Concern Modified Opinions: An Analysis of Mutual Funds and Pension Funds with Marshall Geiger and Sami Keskek (2020) International Journal of Auditing Vol. 20 Issue 1, March: pp. 37-52.
    6. Insider Trading Around Auto Recalls: Does Investor Attention Matter?” with Omer Gokalp and Sami Keskek Review of Quantitative Finance and Accounting (2020) Vol. 55, pp. 1003–1033.
    7. Anticipation and Reaction to Going Concern Modified Audit Opinions by Sophisticated Investors” with Marshall Geiger International Journal of Auditing 2018 (22): 522-535
    8. “Market Ambiguity and Information Demand by Individual Investors” with Joyce van der Laan Smith and Rajib Hasan Journal of Contemporary Accounting and Economics 2018 (14): 126-141.
    9. Reassessing the Effects of Bilateral Tax Treaties on US FDI Activitywith Daniel MillimetJournal of Economics and Finance (2018) (42) 451-470.
    10. Are Trade Size‐Based Inferences About Traders Reliable? Evidence from Institutional Earnings‐Related Trading” with William Cready and Musa Subasi Journal of Accounting Research2014 (52): 877-909
    11. “It’s All in the Timing: Assessing the Impact of Bilateral Tax Treaties on US FDI Activity” with Daniel L. Millimet, in L. Sachs and K.P. Sauvant (eds.), The Effect of BITs and DTTs on FDI Flows, Oxford University Press, 2009: pp: 635-657.

    Working Papers & Work-in-progresses:

    1. A New Perspective on the Earnings-Induced Volume: Participation Rate and Participation Magnitude Components of Trading Volume” with William Cready and Musa Subasi
    2. The Value of Cash and Relation between Earnings and Return” with William Cready and Sami Keskek
    3. “Does how firms generate cash affect the market’s valuation of cash holdings?” with Marshall Geiger and Sami Keskek
    4. “Trading Experience and Earning Announcements?” with Sami Keskek
    5. Long Term Liabilities and Product Recalls” Marshall Geiger and Sami Keskek
    6. Value-at-Risk and Returns in Banking Industry” with Hulusi Inanoglu
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