Organization profile

Organization profile

Research Interests

Fingerprint Dive into the research topics where Accounting is active. These topic labels come from the works of this organization's members. Together they form a unique fingerprint.

Investors Business & Economics
Managers Business & Economics
Analysts Business & Economics
Disclosure Business & Economics
Earnings announcements Business & Economics
Analysts' forecasts Business & Economics
Announcement Business & Economics
Tax Business & Economics

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Profiles

No photo of Orie Edwin Barron

Orie Edwin Barron

  • Accounting - Professor and PricewaterhouseCoopers, LLP Research Fellow

Person: Academic

19972018
No photo of Samuel Bonsall

Samuel Bonsall

Person: Academic

20132019
No photo of Kai Du

Kai Du

Person: Academic

20132013
No photo of Dan Givoly

Dan Givoly

Person: Academic

19792019
No photo of Guojin Gong

Guojin Gong

Person: Academic

20032019
No photo of Robert Hills

Robert Hills

Person: Academic

No photo of Steven J. Huddart

Steven J. Huddart

  • Accounting - Smeal Chair Professor and Department Head

Person: Academic

19922017
No photo of John Edward Ketz

John Edward Ketz

Person: Academic

19782003
No photo of Henock Louis

Henock Louis

Person: Academic

19992019
No photo of Karl A. Muller, III

Karl A. Muller, III

  • Accounting - Associate Professor and Robert and Sandy Poole Faculty Fellow

Person: Academic

19992019

Research Output 1978 2019

  • 7552 Citations
  • 49 h-Index
  • 163 Article
  • 6 Review article
  • 1 Conference contribution
  • 1 Paper
2 Citations (Scopus)

Disclosure incentives when competing firms have common ownership

Park, J., Sani, J., Shroff, N. & White, H. D., Apr 1 2019, In : Journal of Accounting and Economics. 67, 2-3, p. 387-415 29 p.

Research output: Contribution to journalArticle

Ownership
Incentives
Disclosure
Mergers
Investors

Do management earnings forecasts fully reflect information in past earnings changes?

Gong, G., Li, Y. & Zhou, L., Aug 5 2019, In : International Journal of Accounting and Information Management. 27, 3, p. 373-406 34 p.

Research output: Contribution to journalArticle

Managers
Earnings changes
Management earnings forecasts
Management forecasts
Analysts

Do managers withhold bad news from credit rating agencies?

Ahn, M., Bonsall, S. & Van Buskirk, A., Sep 15 2019, In : Review of Accounting Studies. 24, 3, p. 972-1021 50 p.

Research output: Contribution to journalArticle

Rating agencies
Credit rating agencies
Managers
News
Public information

Information overload and disclosure smoothing

Chapman, K. L., Reiter, N., White, H. D. & Williams, C. D., Jan 1 2019, In : Review of Accounting Studies.

Research output: Contribution to journalArticle

Smoothing
Information disclosure
Disclosure
Information overload
Managers
1 Citation (Scopus)

Investor relations and information assimilation

Chapman, K., Miller, G. S. & White, H. D., Mar 1 2019, In : Accounting Review. 94, 2, p. 105-131 27 p.

Research output: Contribution to journalArticle

Investor relations
Analysts' forecasts
Stock price volatility
Price discovery
Forecast dispersion
Incremental
Informativeness
Key performance indicators
Factor demand
Information content

Market uncertainty and the importance of media coverage at earnings announcements

Bonsall, S. B., Green, J. & Muller, K. A., Jan 1 2019, (Accepted/In press) In : Journal of Accounting and Economics. 101264.

Research output: Contribution to journalArticle

Media coverage
Investors
Earnings announcements
Market uncertainty
Capital markets

Private ownership and the cost of public debt: Evidence from the bond market

Badertscher, B. A., Givoly, D., Katz, S. P. & Lee, H., Jan 1 2019, In : Management Science. 65, 1, p. 301-326 26 p.

Research output: Contribution to journalArticle

Costs
Bond market
Public debt
Private ownership
Cost of debt
1 Citation (Scopus)

Relative performance evaluation and the timing of earnings release

Gong, G., Li, L. Y. & Yin, H., Apr 1 2019, In : Journal of Accounting and Economics. 67, 2-3, p. 358-386 29 p.

Research output: Contribution to journalArticle

Relative performance evaluation
Managers
Peers
Empirical evidence
Relative performance

State Pension Accounting Estimates and Strong Public Unions

Bonsall, S., Comprix, J. & Muller, III, K. A., Sep 1 2019, In : Contemporary Accounting Research. 36, 3, p. 1299-1336 38 p.

Research output: Contribution to journalArticle

Pensions
Pension accounting
Assets
Obligation
Discount rate