Ethan Rouen
“Rethinking Measurement of Pay Disparity and its Relation to Firm Performances.”
2018
Press Release
Mario Schabus
“Do Director Networks Help Managers Plan and Forecast Better?”
Benjamin Yost
“Locked-in: The Effect of CEOs’ Capital Gains Taxes on Corporate Risk-Taking”
2017
Press Release
Daniel Saavedra
"Renegotiation and the Choice of Covenants in Debt Contracts"
Yiwei Dou
"The Spillover Effect of Consolidating Securitization Entities on Small Business Lending"
2016
Press Release
Amanda M. Winn
"Partner Rotation and PCAOB Inspections: Effects on End-of-Term Audit Quality"
2015
Press Release
Youli Zou
"Strategic Entry Decisions, Accounting Signals, and Risk Management Disclosure"
2014
Press Release
Nemit Shroff
"The Corporate Investment and Changes in GAAP"
2013
Press Release
Henry Friedman
"CEO-CFO Interactions and the Multipurpose Reporting System"
2012
Press Release
Urooj Khan
"Does Fair Value Accounting Contribute to Systemic Risk in the Banking Industry?"
2011
Press Release
Panos N. Patatoukas
"Customer-Base Concentration: Implications for Firm Performance and Capital Markets"
2010
Press Release
Lian Fen Lee
"Incentives to inflate reported cash from operations using classification and timing"
2009
Press Release
Jane M. Thayer
“Determinants of Investors’ Information Search: Credibility and Confirmation”
2008
Press Release
Pingyang Gao
"Disclosure Quality, Cost of Capital, and Investors’ Welfare"
2007
Sharon P. Katz, Harvard Universit
"Earnings Management and Conservatism: The Role of Private Equity Sponsors"
2006
Isabel Yanyan Wang, Michigan State University
"Understanding Private Earnings Guidance and Its Implications for Disclosure Regulation"
2005
Marc Picconi, Indiana University
"The Perils of Pensions: Does Pension Accounting Lead Investors and Analysts Astray?"
2004
Jacqueline S. Hammersley, University of Georgia
"Pattern Identification in Industry-specialist Auditors"
Edward J. Riedl, Harvard Business School
"An Examination of Long-lived Asset Impairment"
2003
Haidan Li, University of Iowa
"Employee Stock Options, Residual Income Valuation and Stock Price Reaction to SFAS 123 Footnote Disclosures"
2002
Susan D. Krische, University of Illinois at Urbana-Champaign
"Investors' Evaluations of Strategic Prior-Period Benchmark Disclosures in Earnings Announcements"
2001
Mark T. Bradshaw, Harvard Business School
"How Do Analysts Use Their Earnings Forecasts in Generating Stock Recommendations?"
2000
Nilabhra Bhattacharya, University of Utah
Dawn A. Matsumoto, Harvard University
1999
Debra L. Krolick, Washington University
"The Relevance of Financial Statement Information for Executive Performance Evaluation and Equity Valuation: Evidence From Choice of Bonus Plan Accounting Performance Measures"
Wayne B. Thomas, University of Utah
"A Test of the Market's (Mis)Pricing of Domestic and Foreign Earnings"
1998
Brian J. Bushee, Harvard University
1997
Benjamin C. Ayers, University of Georgia
1996
Christine A. Botosan, Washington University
1995
Mark S. Beasley
"An Empirical Analysis of the Relation Between Corporate Governance and Management Fraud"
1994
Steven R. Matsunaga
"The Effects of Financial Reporting Costs on the Use of Employee Stock Options"
1993
Mary E. Barth
"Fair Value Accounting: Evidence From Investment Securities and the Market Valuation of Banks"
1992
Eli Amir
"The Market Valuation of Accounting Information: The Case of Post-Retirement Benefits Other Than Pensions"
1991
James R. Frederickson
"Relative Performance Information: Effects of Common Uncertainty and Contract Type Agents' Effort Levels"
1990
Terry Shevlin
"The Valuation of R&D Firms with R&D Limited Partnerships"
1989
John R. M. Hand
"A Test of the Extended Functional Fixation Hypothesis"
Siva Swaminathan
"The Impact of SEC Mandated Segment Data on Price Variability and Divergence of Beliefs"
1988
John R. M. Hand
"Why Did Firms Undertake Debt-Equity Swaps?"
1987
Zoe-Vonna Palmrose
"A Critical Analysis of Auditor Litigation and Audit Service Quality"
1988
Terry Shevlin
"Taxes and Off-Balance Sheet Financing: Research and Development Limited Partnerships"
1986
G. Peter Wilson
"The Incremental Information Content of the Accrual and Funds Components of Earnings After Controlling for Earnings"
1985
Keith A. Shriver
"An Empirical Examination of the Measurement Error Inherent in the Producer Price Indexes and the Implications for the Financial Reporting of Changing Prices"
1984
Mark Zmijewski
"A Test of the Information Content of Financial Statements Beyond that Contained in Earnings Numbers"
1983
Chee W. Chow
"The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages"
1982
Chee W. Chow
"The Impacts of Accounting Regulation on Bondholder and Shareholder Wealth: The Case of the Securities Act"
1981
James F. Sepe
"The Impact of the FASB's 1974 Proposal for General Price-Level Adjusted Financial Information Adjusted Financial Information on the Security Price Structure"
1980
Michael W. Maher
"The Impact of Regulation of Controls: Firms' Response to the Foreign Corrupt Practices Act"
1979
Robert M. Bowen
"Valuation of Earnings Components in the Electric Utility Industry"
1978
Jerold Zimmerman
"The Costs and Benefits of Cost Allocation"
1977
Sanjoy Basu
"The Effect of Earnings Yield on Assessments of the Association Between Annual Accounting Income Numbers and Security Prices"
1976
David C. Hayes
"The Contingency Theory of Managerial Accounting"
George Foster
"Quarterly Accounting Data: Time-Series Properties and Predictive-Ability Results"
Larry L. Lookabill
"Some Additional Evidence on the Time Series Properties of Accounting Earnings"
1975
Shyam Sunder
"Properties of Accounting Numbers Under Full Costing and Successful Efforts Costing in the Petroleum Industry"
George Foster
"Accounting Earnings and Stock Prices of Insurance Companies"
E. Daniel Smith
"The Effect of the Separation of Ownership From Control on Accounting Policy Decisions"
1974
Yoshihide Toba
"A General Theory of Evidence as the Conceptual Foundations in Auditing Theory"
Rick Elam
"The Effect of Lease Data on the Predictive Ability of Financial Ratios"
1973
A. Rashad Abdel-Khalik
"The Entropy Law, Accounting Data & Relevance to Decision Making"
Richard F. Kochanek
"Segmented Financial Disclosure by Diversified Firms and Security Prices"
Theodore J. Mock
"The Value of Budget Information"
1972
Thomas Hofstedt
"Some Behavioral Parameters Financial Analysis"
John Dickhaut
"Alternative Information Structures and Probability Revisions"
1971
A. Rashad Abdel-Khalik
"User Preference Ordering Value: A Model"
Theodore J. Mock
"Concepts of Information Value and Accounting"
1970
James C. McKeown
"An Empirical Test of a Model Proposed by Chambers"
1969
Russell Barefield
"A Model of Forecast Biasing Behavior"
James Winjum
"Accounting in its Age of Stagnation"
1968
Gerald Feltham
"The Value of Information"
Charles Tritschler
"Statistical Criteria for Asset Valuation by Specific Index"
1967
Daniel McDonald
"Feasibility Criteria for Accounting Measures"
1967
Abdellatif Khemakhen
"A Simulation of Management Decision Behavior: Fund and Income"
1967
William H. Beaver
"Alternative Accounting Measures and Predictors of Failure"
1966
George Benston
"Multiple Regression Analysis of Cost Behavior"