Research of Philip G. Berger (updated November 6, 2009)


Explicit and Implicit Tax Effects of the R&D Tax Credit
       Journal of Accounting Research (Autumn 1993)

Diversification's Effect on Firm Value (with E. Ofek)
       Journal of Financial Economics (January 1995)

Motives for Forming Research and Development Financing Organizations (with A. Beatty and J. Magliolo)
        Journal of Accounting & Economics (March-May 1995)

Bustup Takeovers of Value Destroying Diversified Firms (with E. Ofek)
       Journal of Finance (September 1996)

Investor Valuation of the Abandonment Option (with E. Ofek and I. Swary)
        Journal of Financial Economics (October 1996)

Managerial Entrenchment and Capital Structure Decisions (with E. Ofek and D. Yermack)
        Journal of Finance (September 1997)

Causes and Effects of Corporate Refocusing Programs (with E. Ofek)
       Review of Financial Studies (Summer 1999)

A Simultaneous Equations Analysis of Forecast Accuracy, Analyst Following, and Trading Volume (with A. Alford)
       Journal of Accounting, Auditing and Finance (Summer 1999)

Discussion of 'The Effect of Limited Liability on the Informativeness of Earnings: Evidence from the Stock and Bond Markets'
       Contemporary Accounting Research (Fall 1999)

Discussion of 'Valuation of Internet Stocks - An IPO Perspective'
        Journal of Accounting Research (May 2002)

Discussion of 'Anomalous Stock Returns Around Internet Firms' Earnings Announcements'
       Journal of Accounting & Economics (January 2003)

The Impact of SFAS No. 131 on Information and Monitoring (with R. Hann)
       Journal of Accounting Research (May 2003)

Discussion of 'Differential Market Reactions to Revenue and Expense Surprises'
       Review of Accounting Studies (June-September 2003)

Segment Profitability and the Propietary and Agency Costs of Disclosure
       The Accounting Review (July 2007)

Working Papers

Discretionary Disclosure in Financial Reporting: An Examination Comparing Internal Firm Data to Externally Reported Segment Data
       (With D. Bens and S. Monahan, September, 2009)