Research Output 1978 2019

  • 7385 Citations
  • 49 h-Index
  • 162 Article
  • 6 Review article
  • 1 Conference contribution
  • 1 Paper
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Article
2019
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
Management earnings forecasts
Earnings persistence
Underreaction
Earnings changes

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

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

Stock liquidity and corporate tax avoidance

Chen, Y., Ge, R., Louis, H. & Zolotoy, L., Mar 15 2019, In : Review of Accounting Studies. 24, 1, p. 309-340 32 p.

Research output: Contribution to journalArticle

Tax avoidance
Corporate tax
Liquidity
Shareholders
Stock prices

The Effects of the Extant Clauses Limiting Auditor Liability on Audit Fees and Overall Reporting Quality

Louis, H., Pearson, T. C., Robinson, D. M., Robinson, M. N. & Sun, A. X., Jun 1 2019, In : Journal of Empirical Legal Studies. 16, 2, p. 381-410 30 p.

Research output: Contribution to journalArticle

audit
fee
liability
evidence
shareholder
2018

Analysts' influence on managers' guidance

Chapman, K. & Green, J. R., Jan 1 2018, In : Accounting Review. 93, 1, p. 45-69 25 p.

Research output: Contribution to journalArticle

Analysts
Managers
Guidance
Disclosure
Spillover
2 Citations (Scopus)

Are credit ratings more rigorous for widely covered firms?

Bonsall, S., Green, J. R. & Muller, III, K. A., Nov 1 2018, In : Accounting Review. 93, 6, p. 61-94 34 p.

Research output: Contribution to journalArticle

Credit rating
Rating
Rating agencies
Credit rating agencies
Analysts
1 Citation (Scopus)

Hedge fund voluntary disclosure

Cassar, G. J., Gerakos, J. J., Green, J. R., Hand, J. R. M. & Neal, M., Mar 1 2018, In : Accounting Review. 93, 2, p. 117-135 19 p.

Research output: Contribution to journalArticle

Voluntary disclosure
Hedge funds
Managers
Investors
Proprietary costs

Lenders’ experience with borrowers’ major customers and the debt contracting demand for accounting conservatism

Gong, G. & Luo, S., Sep 1 2018, In : Accounting Review. 93, 5, p. 187-222 36 p.

Research output: Contribution to journalArticle

Accounting conservatism
Debt contracting
Supply chain
Borrowing
Suppliers
5 Citations (Scopus)

The Changing Behavior of Trading Volume Reactions to Earnings Announcements: Evidence of the Increasing Use of Accounting Earnings News by Investors

Barron, O. E., Schneible, R. A. & Stevens, D. E., Dec 1 2018, In : Contemporary Accounting Research. 35, 4, p. 1651-1674 24 p.

Research output: Contribution to journalArticle

Accounting earnings
Trading volume
News
Investors
Earnings announcements
2 Citations (Scopus)

The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions

Dou, Y., Ryan, S. G. & Xie, B., Jun 1 2018, In : Journal of Accounting Research. 56, 3, p. 843-882 40 p.

Research output: Contribution to journalArticle

Mortgages
Securitization
Assets
Balance sheet
Consolidation
2017
1 Citation (Scopus)

Analyse critique de l’étude « Les répercussions de la dispersion verticale des salaires: Observations expérimentales en context budgétaire »

Translated title of the contribution: Discussion of “the effects of vertical pay dispersion: Experimental evidence in a budget setting”Huddart, S. J., Mar 1 2017, In : Contemporary Accounting Research. 34, 1, p. 577-581 5 p.

Research output: Contribution to journalArticle

Funding
Dishonesty
Ultimatum game
32 Citations (Scopus)

A plain English measure of financial reporting readability

Bonsall, S., Leone, A. J., Miller, B. P. & Rennekamp, K., Apr 1 2017, In : Journal of Accounting and Economics. 63, 2-3, p. 329-357 29 p.

Research output: Contribution to journalArticle

Financial reporting
Readability
Experiment
Inclusion
Disclosure
2 Citations (Scopus)

Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements

Bonsall, S. B., Koharki, K. & Watson, L., Jun 1 2017, In : Contemporary Accounting Research. 34, 2, p. 818-848 31 p.

Research output: Contribution to journalArticle

Tax avoidance
Credit rating
Rating agencies
Tax
Opacity

Earnings announcements and option returns

Chung, S. G. & Louis, H., Jan 1 2017, In : Journal of Empirical Finance. 40, p. 220-235 16 p.

Research output: Contribution to journalArticle

Earnings announcements
Earnings surprises
Realized volatility
Traders
3 Citations (Scopus)

Information livrée dans les communiqués sur les résultats et modification de l’information produite par les analystes

Translated title of the contribution: Earnings announcement disclosures and changes in analysts’ informationBarron, O. E., Byard, D. & Yu, Y., Mar 1 2017, In : Contemporary Accounting Research. 34, 1, p. 343-373 31 p.

Research output: Contribution to journalArticle

Analysts
Disclosure
Earnings announcements
Balance sheet
Private information
2 Citations (Scopus)

Insider trading, stock return volatility, and the option market's pricing of the information content of insider trading

Chiang, C. H., Chung, S. G. & Louis, H., Mar 1 2017, In : Journal of Banking and Finance. 76, p. 65-73 9 p.

Research output: Contribution to journalArticle

Information content
Stock return volatility
Options markets
Pricing
Insider
20 Citations (Scopus)

Managerial ability and credit risk assessment

Bonsall, S., Holzman, E. R. & Miller, B. P., May 1 2017, In : Management Science. 63, 5, p. 1425-1449 25 p.

Research output: Contribution to journalArticle

Risk assessment
Credit risk
Managerial ability
Chief executive officer
Credit rating
9 Citations (Scopus)

The changing relevance of accounting information to debt holders over time

Givoly, D., Hayn, C. & Katz, S., Mar 1 2017, In : Review of Accounting Studies. 22, 1, p. 64-108 45 p.

Research output: Contribution to journalArticle

Debt
Information content
Accounting information
Factors
Stockholders
17 Citations (Scopus)

The characteristics that provide independent information about average u.s. monthly stock returns

Green, J., Hand, J. R. M. & Zhang, X. F., Dec 1 2017, In : Review of Financial Studies. 30, 12, p. 4389-4436 48 p.

Research output: Contribution to journalArticle

Stock returns
Hedge
Data snooping
Firm characteristics
Return predictability

The Efficiency of Stock-Based Incentives: Experimental Evidence

Huddart, S. J. & Yavas, A., Jul 3 2017, In : Journal of Behavioral Finance. 18, 3, p. 281-303 23 p.

Research output: Contribution to journalArticle

Contracts
Motivation
Benchmarking
Incentives
Compensation and Redress
20 Citations (Scopus)

The impact of narrative disclosure readability on bond ratings and the cost of debt

Bonsall, S. & Miller, B. P., Jun 1 2017, In : Review of Accounting Studies. 22, 2, p. 608-643 36 p.

Research output: Contribution to journalArticle

Bond ratings
Readability
Financial disclosure
Cost of debt
Narrative disclosure
4 Citations (Scopus)

When do differences in credit rating methodologies matter? evidence from high information uncertainty borrowers

Bonsall, S., Koharki, K. & Neamtiu, M., Jul 1 2017, In : Accounting Review. 92, 4, p. 53-79 27 p.

Research output: Contribution to journalArticle

Methodology
Rating
Information uncertainty
Credit rating
Information processing
2016
7 Citations (Scopus)

Abnormal Accruals and Managerial Intent: Evidence from the Timing of Merger Announcements and Completions

Louis, H. & Sun, A. X., Jan 1 2016, In : Contemporary Accounting Research. 33, 3, p. 1101-1135 35 p.

Research output: Contribution to journalArticle

Mergers
Abnormal accruals
Announcement
Managers
Investors
12 Citations (Scopus)

Common auditors in M&A transactions

Cai, Y., Kim, Y., Park, J. C. & White, H. D., Feb 1 2016, In : Journal of Accounting and Economics. 61, 1, p. 77-99 23 p.

Research output: Contribution to journalArticle

Auditors
Merging
Uncertainty
Prediction
Intermediaries
9 Citations (Scopus)

Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?

Xie, B., Mar 1 2016, In : Journal of Accounting Research. 54, 1, p. 235-274 40 p.

Research output: Contribution to journalArticle

Bank lending
Procyclicality
Fair value accounting
Interest rates
Historical cost
9 Citations (Scopus)

Do Firms Use Tax Reserves to Meet Analysts’ Forecasts? Evidence from the Pre- and Post-FIN 48 Periods

Gupta, S., Laux, R. C. & Lynch, D. P., Jan 1 2016, In : Contemporary Accounting Research. 33, 3, p. 1044-1074 31 p.

Research output: Contribution to journalArticle

Tax
Analysts' forecasts
Deviation
Income
Income tax
1 Citation (Scopus)

Errors and questionable judgments in analysts’ DCF models

Green, J. R., Hand, J. R. M. & Zhang, X. F., Jun 1 2016, In : Review of Accounting Studies. 21, 2, p. 596-632 37 p.

Research output: Contribution to journalArticle

Analysts
Discounted cash flow
Equity
Median
Modeling
27 Citations (Scopus)

Real effects of the audit choice

Kausar, A., Shroff, N. & White, H. D., Aug 1 2016, In : Journal of Accounting and Economics. 62, 1, p. 157-181 25 p.

Research output: Contribution to journalArticle

Audit
Financing
Friction
Investment opportunities
Investment performance
2 Citations (Scopus)

The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment

Barron, O. E., Chung, S. G. & Yong, K. O., Jul 1 2016, In : Journal of Accounting and Public Policy. 35, 4, p. 395-416 22 p.

Research output: Contribution to journalArticle

uncertainty
value change
Values
Analysts
Fair value
2015
12 Citations (Scopus)

Agency Conflicts, Dividend Payout, and the Direct Benefits of Conservative Financial Reporting to Equity-Holders

Louis, H. & Urcan, O., Jun 1 2015, In : Contemporary Accounting Research. 32, 2, p. 455-484 30 p.

Research output: Contribution to journalArticle

Dividend payout
Equity
Financial reporting
Agency conflict
4 Citations (Scopus)

The development of reporting norms without explicit guidance: An example from accounting for gift cards

Hennes, K. M. & Schenck, K., Sep 1 2015, In : Accounting Horizons. 28, 3, p. 561-578 18 p.

Research output: Contribution to journalArticle

Disclosure
Guidance
Gift
Peers
Prediction
6 Citations (Scopus)

The effectiveness of credit rating agency monitoring: Evidence from asset securitizations

Bonsall, S., Koharki, K. & Neamtiu, M., Sep 1 2015, In : Accounting Review. 90, 5, p. 1779-1810 32 p.

Research output: Contribution to journalArticle

Credit rating agencies
Assets
Monitoring
Rating
Securitization
2014
3 Citations (Scopus)
Public disclosure
Traders
Public information
Information asymmetry
Price efficiency
47 Citations (Scopus)

Initial evidence on the market impact of the XBRL mandate

Blankespoor, E., Miller, B. P. & White, H. D., Jan 1 2014, In : Review of Accounting Studies. 19, 4, p. 1468-1503 36 p.

Research output: Contribution to journalArticle

Market impact
Investors
Mandate
Information asymmetry
Adverse selection
56 Citations (Scopus)

Inside debt and the design of corporate debt contracts

Anantharaman, D., Fang, V. W. & Gong, G., Jan 1 2014, In : Management Science. 60, 5, p. 1260-1280 21 p.

Research output: Contribution to journalArticle

Debt
Corporate debt
Debt contracts
Retirement
Chief executive officer
59 Citations (Scopus)

Management forecast quality and capital investment decisions

Goodman, T. H., Neamtiu, M., Shroff, N. & White, H. D., Jan 1 2014, In : Accounting Review. 89, 1, p. 331-365 35 p.

Research output: Contribution to journalArticle

Capital investment
Investment decision
Management forecasts
Managers
Earnings forecasts
11 Citations (Scopus)

The impact of ambiguity on managerial investment and cash holdings

Neamtiu, M., Shroff, N., White, H. D. & Williams, C. D., Sep 1 2014, In : Journal of Business Finance and Accounting. 41, 7-8, p. 1071-1099 29 p.

Research output: Contribution to journalArticle

Cash holdings
Macroeconomics
Managers
Capital investment
Survey of Professional Forecasters
17 Citations (Scopus)
Bond ratings
Corporate bonds
Rating agencies
Rating
Investors
109 Citations (Scopus)

The role of dissemination in market liquidity: Evidence from firms' use of Twitter™

Blankespoor, E., Miller, G. S. & White, H. D., Jan 1 2014, In : Accounting Review. 89, 1, p. 79-112 34 p.

Research output: Contribution to journalArticle

Dissemination
Market liquidity
Twitter
Information asymmetry
News
2013
6 Citations (Scopus)

Analyst pessimism and forecast timing

Barron, O. E., Byard, D. & Liang, L., Jun 1 2013, In : Journal of Business Finance and Accounting. 40, 5-6, p. 719-739 21 p.

Research output: Contribution to journalArticle

Pessimism
Analysts
Earnings forecasts
Optimism
Self-selection
6 Citations (Scopus)

Are Stock-for-Stock Acquirers of Unlisted Targets Really Less Overvalued?

Louis, H., Dec 1 2013, In : Financial Management. 42, 4, p. 901-929 29 p.

Research output: Contribution to journalArticle

Mergers
Finance
Incentives
Announcement returns
Stock performance
5 Citations (Scopus)
Empirical evidence
Big 4
Audit
11 Citations (Scopus)

Do analysts sacrifice forecast accuracy for informativeness?

Louis, H., Sun, A. X. & Urcan, O., Jul 1 2013, In : Management Science. 59, 7, p. 1688-1708 21 p.

Research output: Contribution to journalArticle

Analysts
Informativeness
Forecast accuracy
Guidance
Deviation