Karl A. Muller, III

  • Associate Professor and Robert and Sandy Poole Faculty Fellow, Accounting
    • 572 Citations
    • 8 h-Index
    19992019
    If you made any changes in Pure, your changes will be visible here soon.

    Research Output 1999 2019

    • 572 Citations
    • 8 h-Index
    • 11 Article
    • 1 Review article
    2019

    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

    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
    2018
    3 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
    2015
    3 Citations (Scopus)

    Offensive disclosure: How voluntary disclosure can increase returns from insider trading

    Henderson, M. T., Jagolinzer, A. D. & Muller, K. A., Jan 1 2015, In : Georgetown Law Journal. 103, 5, p. 1275-1306 32 p.

    Research output: Contribution to journalReview article

    profit
    legal protection
    asymmetry
    firm
    evidence
    2011
    52 Citations (Scopus)

    Mandatory fair value accounting and information asymmetry: Evidence from the european real estate industry

    Muller, III, K. A., Riedl, E. J. & Sellhorn, T., Jun 1 2011, In : Management Science. 57, 6, p. 1138-1153 16 p.

    Research output: Contribution to journalArticle

    Fair value accounting
    Real estate
    Information asymmetry
    Industry
    Fair value
    40 Citations (Scopus)

    Pension plan accounting estimates and the freezing of defined benefit pension plans

    Comprix, J. & Muller, K. A., Feb 1 2011, In : Journal of Accounting and Economics. 51, 1-2, p. 115-133 19 p.

    Research output: Contribution to journalArticle

    Defined benefit pension plans
    Managers
    Pension plans
    Pensions
    Discount rate
    2007
    131 Citations (Scopus)

    Asymmetric timeliness tests of accounting conservatism

    Dietrich, J. R., Muller, III, K. A. & Riedl, E. J., Mar 1 2007, In : Review of Accounting Studies. 12, 1, p. 95-124 30 p.

    Research output: Contribution to journalArticle

    Asymmetric timeliness
    Accounting conservatism
    Conservatism
    Research design
    News
    2006
    41 Citations (Scopus)

    Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations

    Comprix, J. & Muller, III, K. A., Dec 1 2006, In : Journal of Accounting and Economics. 42, 3, p. 385-416 32 p.

    Research output: Contribution to journalArticle

    Income
    Pensions
    Expenses
    Chief executive officer
    Cash
    2002
    56 Citations (Scopus)

    External monitoring of property appraisal estimates and information asymmetry

    Muller, K. A. & Riedl, E. J., Jun 2002, In : Journal of Accounting Research. 40, 3, p. 865-881 17 p.

    Research output: Contribution to journalArticle

    Information asymmetry
    External monitoring
    Traders
    Cost of capital
    Market makers
    2000
    71 Citations (Scopus)

    The reliability of investment property fair value estimates

    Richard Dietrich, J., Harris, M. S. & Muller, III, K. A., Jan 1 2000, In : Journal of Accounting and Economics. 30, 2, p. 125-158 34 p.

    Research output: Contribution to journalArticle

    Fair value
    Historical cost
    Assets
    Debt
    Asset sales
    1999
    35 Citations (Scopus)

    An examination of the voluntary recognition of acquired brand names in the United Kingdom

    Muller, III, K. A., Jan 1 1999, In : Journal of Accounting and Economics. 26, 1-3, p. 179-191 13 p.

    Research output: Contribution to journalArticle

    Brand names
    Contracting
    Costs
    Shareholders
    Stock exchange
    140 Citations (Scopus)

    The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations

    Harris, M. S. & Muller, III, K. A., Jan 1 1999, In : Journal of Accounting and Economics. 26, 1-3, p. 285-312 28 p.

    Research output: Contribution to journalArticle

    Reconciliation
    Market valuation
    Book value
    Market returns
    New York Stock Exchange