2013
The Politics of Accounting Standard-Setting: A Review of Empirical Research (with Brandon Gipper and Brett J. Lombardi), Australian Journal of Management, December 2013, 38(3), pp. 523-551
How should we think about earnings quality? A discussion of "Earnings quality: Evidence from the field." (with Mark W. Nelson), Journal of Accounting and Economics, December 2013, 56(2-3), pp. 34-41
2012
Audit Quality and Auditor Reputation: Evidence From Japan (with Suraj Srinivasan), Accounting Review, September 2012, 87(5)
Measuring Securities Litigation Risk (with Irene Y. Kim), Journal of Accounting and Economics, February-April 2012, 53(1-2), pp. 290-310
2011
Accounting Research in the Japanese Setting, The Japanese Accounting Review, December 2011, 1(1), pp. 135-140
Discussion of 'Accounting Standards and Debt Covenants: Has the 'Balance Sheet Approach' Led to a Decline in the Use of Balance Sheet Covenants?', Journal of Accounting and Economics, November 2011, 52(2-3), pp. 203-208
What Do Dividends Tell Us About Earnings Quality? (with Eugene F. Soltes), Review of Accounting Studies, March 2011, 16(1), pp. 1-28
2010
Implications for GAAP from an Analysis of Positive Research in Accounting (with S.P. Kothari and Karthik Ramanna), Journal of Accounting and Economics, December 2010, 50(2-3), pp. 246-286
2009
Earnings Guidance and Market Uncertainty (with Jonathan L. Rogers and Andrew Van Buskirk), Journal of Accounting and Economics, October 2009, 48(1), pp. 90-109
Management Forecasts in Japan: An Empirical Study of Forecasts that are Effectively Mandated (with Kazuo Kato and Michio Kunimura), The Accounting Review, September 2009, 84(5)
Corporate Payout Policy (with Harry DeAngelo and Linda DeAngelo), Foundations and Trends in Finance, April 2009, 3(2-3), pp. 95-187
2006
The Evolving Relation between Earnings, Dividends, and Stock Repurchases, Journal of Financial Economics, March 2008, 87(3), pp. 582-609
Does Earnings Guidance Affect Market Returns? The Nature and Information Content of Aggregate Earnings Guidance (with Carol Anilowski Cain and Mei Feng), Journal of Accounting and Economics, September 2007, 44(1-2), pp. 36-63
2005
Voluntary Disclosure, Dividend Policy, and Earnings Quality, Blackwell Encyclopedic Dictionary of Accounting, 2005, pp. 417-22 (subscribers only)
2004
Are Dividends Disappearing? Dividend Concentration and the Consolidation of Earnings (with Harry DeAngelo and Linda DeAngelo), Journal of Financial Economics, June 2004, 72(3), pp. 425-456
2003
Employee Stock Options, EPS Dilution, and Stock Repurchases (with Daniel A. Bens, Venky Nagar, and M.H. Franco Wong), Journal of Accounting and Economics, December 2003, 36(1-3), pp. 51-90
Implications of Accounting Research for the FASB's Initiatives on Disclosure of Information about Intangible Assets (with Laureen A. Maines, Eli Bartov, Patricia Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russell Mallett, Catherine M. Schrand, and Linda Vincent), Accounting Horizons, June 2003, 17(2), pp. 175-185
Evaluating Concepts-Based vs. Rules-Based Approaches to Standard Setting (with Laureen A. Maines, Eli Bartov, Patricia Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russell Mallett, Catherine M. Schrand, and Linda Vincent), Accounting Horizons, March 2003, 17(1), pp. 73-89
Evaluation of the FASB's Proposed Accounting and Disclosure Requirements for Guarantors (with Laureen A. Maines, Eli Bartov, Patricia Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russell Mallett, Catherine M. Schrand, and Linda Vincent), Accounting Horizons, March 2003, 17(1), pp. 51-58
Should Firms Disclose Everything to Everybody? A Discussion of 'Open Versus Closed Conference Calls: The Determinants and Effects of Broadening Access to Disclosure', Journal of Accounting and Economics, January 2003, 34(1-3), pp. 181-187
2002
Recommendations on Disclosure of Nonfinancial Performance Measures (with Laureen A. Maines, Eli Bartov, Patricia M. Fairfield, D. Eric Hirst, Teresa E. Iannaconi, Russell Mallett, Catherine M. Schrand, and Linda Vincent), Accounting Horizons, December 2002, 16(4), pp. 353-362
Large-Sample Evidence on the Debt Covenant Hypothesis (with Ilia D. Dichev), Journal of Accounting Research, September 2002, 40(4), pp. 1091-1123
Reporting Fair Value Interest and Value Changes on Financial Instruments (with Stephen G. Ryan, Robert H. Herz, Teresa E. Iannaconni, Laureen A. Maines, Krishna Palepu, Cahterine M. Schrand, and Linda Vincent), Accounting Horizons, September 2002, 16(3), pp. 259-267
Earnings Surprises, Growth Expectations, and Stock Returns: Don't Let an Earnings Torpedo Sink Your Portfolio (with Richard G. Sloan), Review of Accounting Studies, June 2002, 7(2-3), pp. 289-312
Recommendations on Hedge Accounting and Accounting for Transfers of Financial Instruments (with Stephen G. Ryan, Robert H. Herz, Teresa E. Iannaconni, Laureen A. Maines, Krishna G. Palepu, Catherine M. Schrand, and Linda Vincent), Accounting Horizons, March 2002, 16(1), pp. 81-93
2001
Evaluation of the FASB's Proposed Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both (with Stephen G. Ryan, Robert H. Herz, Teresa E. Iannaconi, Laureen A. Maines, Krishna Palepu, Catherine M. Schrand, Douglas J. Skinner and Linda Vincent), Accounting Horizons, 2001, 15(4), pp. 387-400
SEC Auditor Independence Requirements (with Stephen G. Ryan, Robert H. Herz, Teresa E. Iannaconi, Laureen A. Maines, Krishna Palepu, Catherine M. Schrand, Douglas J. Skinner and Linda Vincent), Accounting Horizons, December 2001, 15(4), pp. 373-386
Evaluation of the Lease Accounting Proposed in G4+1 Special Report (with Stephen G. Ryan, Robert H. Herz, Teresa E. Iannaconi, Laureen A. Maines, Krishna G. Palepu, Katherine Schipper, Catherine M. Schrand, and Linda Vincent), Accounting Horizons, September 2001, 15(3), pp. 289-298
Equity Valuation Models and Measuring Goodwill Impairment (with Robert H. Herz, Teresa E. Iannaconi, Laureen A. Maines, Krishna Paleup, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand, and Linda Vincent), Accounting Horizons, June 2001, 15(2), pp. 161-170
2000
The Role of Supplementary Statements with Management Earnings Forecasts (with Amy P. Hutton and Gregory S. Miller), Journal of Accounting Research, December 2003, 41(5), pp. 867-890
Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value (with James M. Wahlen, James R. Boatsman, Robert H. Herz, Gregory J. Jonas, Krishna G. Palepu, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand and Douglas J. Skinner), Accounting Horizons, December 2000, 14(4), pp. 501-508
Response to the Sec Concepts Release on International Accounting Standards (with James M. Wahlen, James R. Boatsman, Robert H. Herz, Gregory J. Jonas, Krishna G. Palepu, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand and Douglas J. Skinner), Accounting Horizons, December 2000, 14(4), pp. 489-499
Response to the Special Report of the G4+1, Reporting Financial Performance: A Proposed Approach (with James M. Wahlen, James R. Boatsman, Robert H. Herz, Gregory J. Jonas, Krishna G. Palepu, Stephen G. Ryan, Katherine Schipper, Catherine M. Schrand and Douglas J. Skinner), Accounting Horizons, September 2000, 14(3), pp. 365-379
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (with Patricia M. Dechow and Douglas J. Skinner), Accounting Horizons, June 2000, 14(2), pp. 235-250
Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators (with Patricia M. Dechow), Accounting Horizons, 2000, 14(2), pp. 235-250
1999
Special Dividends and the Evolution of Dividend Signaling (with Harry DeAngelo and Linda DeAngelo), Journal of Financial Economics, September 2000, 57(3), pp. 309-354
An Empirical Examination of Conference Calls as a Voluntary Disclosure Medium (with Richard M. Frankel and Marilyn F. Johnson), Journal of Accounting Research, Spring 2999, 37(1), pp. 133-150
How Well Does Net Income Measure Firm Performance? A Discussion of Two Studies, Journal of Accounting and Economics, January 1999, 26(1-3), pp. 105-111
1998
Determinants of the Valuation Allowance for Deferred Tax Assets Under SFAS No. 109 (with Gregory S. Miller), The Accounting Review, April 1998, 73(2), pp. 213-233.
1996
Are Disclosures About Bank Derivatives and Employee Stock Options 'Value-Relevant'?, Journal of Accounting and Economics, August-December 1996, 22(1-3), pp. 393-405
What Motivates Managers' Choice of Discretionary Accruals? (with Victor L. Bernard), Journal of Accounting and Economics, August-December 1996, 22(1-3), pp. 313-325
Reversal of Fortune: Dividend Policy and the Disappearance of Sustained Earnings Growth (with Harry DeAngelo and Linda DeAngelo), Journal of Financial Economics, March 1996, 40(3), pp. 341-371
1994
How Do Taxes Affect Investors' Stock Market Realizations? Evidence from Tax-Return Panel Data, The Journal of Business, April 1994, 67(2), pp. 231-262
Why Firms Voluntarily Disclose Bad News, Journal of Accounting Research, Spring 1994, 32(1), pp. 38-60
Accounting Choice in Troubled Companies (with Harry DeAngelo and Linda DeAngelo), Journal of Accounting and Economics, January 1994, 17(1-2), pp. 113-143
1992
Dividends and Losses (with Harry DeAngelo and Linda DeAngelo), Journal of Finance, December 1992, 47(5), pp. 1837-1863
1990
Options Markets and the Information Content of Accounting Earnings Releases, Journal of Accounting and Economics, October 1990, 13(3), pp. 191-211
1989
Options Markets and Stock Return Volatility, Journal of Financial Economics, June 1989, 23(1), pp. 61-78
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