Ayers, Benjamin

Ayers, B. C., Schwab, C. M., & Utke, S. (2015). Noncompliance with Mandatory Disclosure Requirements: The Magnitude and Determinants of Undisclosed Permanently Reinvested Earnings. The Accounting Review, 90(1), 59-83. Retrieved from http://aaajournals.org/doi/abs/10.2308/accr-50853

Baginski, Stephen

Baginski, S. P., Demers, E., Wang, C., & Yu, J. (2016). Contemporaneous Verification of Language: Evidence from Management Earnings Forecasts. Review of Accounting Studies.

Baginski, S. P., Clinton, S. B., & Mcguire, S. T. (2014). Forward-Looking Voluntary Disclosure in Proxy Contests.Contemporary Accounting Research, 31(4), 1008-1046.

Baginski, S. P., & Rakow, K. C. (2012). Management earnings forecast disclosure policy and the cost of equity capital. Review of Accounting Studies, 17(2), 279-321.

Bamber, Linda

Merkeley, K., Bamber, L. S., & Christensen, T. (2013). Detailed Management Forecasts: Do Analysts Listen? Review of Accounting Studies, 18(6), 479-521.

Bamber, L. S., Barron, O., & Stevens, D. (2011). Trading Volume around Earnings Announcements and Other Financial Reports:  Theory, Research Design, Empirical Evidence, and Directions for Future Research. Contemporary Accounting Research, 85(4), 1131-1162.

Campbell, John

Campbell, J. L., Dhaliwal, D. S., & Schwartz, W. C. (2011). Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans. Review of Financial Studies,25(3), 868-912.

Campbell, J. L., Downes, J. F., & Schwartz, W. C. (2015). Do sophisticated investors use the information provided by the fair value of cash flow hedges? (vol 20, pg 934, 2015). REVIEW OF ACCOUNTING STUDIES, 20(4), 1639-1640. doi:10.1007/s11142015-9324-0

Baginski, S. P., Campbell, J. L., Hinson, L. A., & Koo, D. S. (2018). Do Career Concerns Affect the Delay of Bad News Disclosure?. ACCOUNTING REVIEW, 93(2), 61-95. doi:10.2308/accr-51848

Call, A. C., Campbell, J. L., Dhaliwal, D. S., & Moon, J. R. (2017). Employee quality and financial reporting outcomes. JOURNAL OF ACCOUNTING & ECONOMICS, 64(1), 123-149. doi:10.1016/j.jacceco.2017.06.003

Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H. -M., & Steele, L. B. (2014). The information content of mandatory risk factor disclosures in corporate filings. REVIEW OF ACCOUNTING STUDIES, 19(1), 396-455. doi:10.1007/s11142-013-9258-3

Campbell, J. L. (2015). The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns. CONTEMPORARY ACCOUNTING RESEARCH, 32(1), 243-+. doi:10.1111/1911-3846.12069

Campbell, J. L., Dhaliwal, D. S., & Schwartz, W. C. (2012). Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans. Review of Financial Studies, 25(3), 868-912. 

Christ, Margaret

Christ, M. H., Sedatole, K. L., & Towry, K. L. (2012). Sticks and Carrots: The Effect of Contract Frame on Effort in Incomplete Contracts. Accounting Review, 87(6), 1913-1938.

Christ, M. H., Masli, A., Sharp, N. Y., & Wood, D. A. (2015). Rotational internal audit programs and financial reporting quality: Do compensating controls help? Accounting Organizations and Society, 44, 37-59. 

Christ, M., & Vance, T. (2017). Cascading Controls: The effects of manager incentive frame on subordinate Behavior. Accounting, Organizations and Society, 65, 20-32.

Christ, M. H., Emett, S. A., Tayler, W. B., & Wood, D. A. (2016). Compensation or feedback: Motivating performance in multidimensional tasks. Accounting Organizations and Society,50, 27-40. 

Christ, M. H., Emett, S. A., Summers, S. L., & Wood, D. A. (2012). The Effects of Preventive and Detective Controls on Employee Performance and Motivation*. Contemporary Accounting Research, 29(2), 432-452.

Christensen, Theodore

Bradshaw, M. T., Christensen, T. E., Gee, K. H., & Whipple, B. C. (2018). Analysts GAAP Earnings Forecasts and Their Implications for Accounting Research. Journal of Accounting & Economics.  In press.

Christensen, T. E. (2012). Discussion of “Why do Pro Forma and Street Earnings not Reflect Changes in GAAP? Evidence from SFAS 123R”. Review of Accounting Studies, 17(3), 563-571.

Christensen, T. E., Drake, M. S., & Thornock, J. R. (2014). Optimistic Reporting and Pessimistic Investing: Do Pro Forma Earnings Disclosures Attract Short Sellers? Contemporary Accounting Research, 31(1), 67-102.

Christensen, T. E., & Brown, N. C. (2014). The Quality of Street Cash Flow from Operations. Review of Accounting Studies, 19(2), 913-954.

Christensen, T. E., Merkley, K. J., Tucker, J. W., & Venkataraman, S. (2011). Do managers use earnings guidance to influence street earnings exclusions?. Review of Accounting Studies, 16(3), 501-527. 

Brown, N. C., Christensen, T. E., Elliott, W. B., & Mergenthaler, R. D. (2012). Investor Sentiment and Pro Forma Earnings Disclosures. Journal of Accounting Research, 50(1), 1-40.

Merkley, K. J., Bamber, L. S., & Christensen, T. E. (2013). Detailed management earnings forecasts: Do analysts listen? Review of Accounting Studies, 18(2), 479-521.

Gaver, Jennifer 

Chen, L., Gaver, J. J., & Pottier, S. W. (2018). An Investigation of the Short-Run and Long-Run Stock Returns Surrounding Insurer Rating Changes. JOURNAL OF RISK AND INSURANCE, 85(1), 35-67. doi:10.1111/jori.12138

Hammersley, Jacqueline

Griffith, E. E., Hammersley, J. S., Kadous, K., & Young, D. (2015). Auditor Mindsets and Audits of Complex Estimates. JOURNAL OF ACCOUNTING RESEARCH, 53(1), 49-77. doi:10.1111/1475-679X.12066

Griffith, E. E., Hammersley, J. S., & Kadous, K. (2015). Audits of Complex Estimates as Verification of Management Numbers: How Institutional Pressures Shape Practice. CONTEMPORARY ACCOUNTING RESEARCH, 32(3), 833-863. doi:10.1111/1911- 3846.12104

Heflin, Frank

Heflin, F., Hsu, C., & Jin, Q. (2015). Accounting conservatism and Street earnings.Review of Accounting Studies, 20(2), 674-709.

Gilliam, T. A., Heflin, F., & Paterson, J. S. (2015). Evidence that the zero-earnings discontinuity has disappeared. Journal of Accounting and Economics, 60(1), 117-132.

Heflin, F., Kross, W. J., & Suk, I. (2016). Asymmetric Effects of Regulation FD on Management Earnings Forecasts. The Accounting Review, 91(1), 119-152.

Lee, Joshua

Jennings, J., Lee, J., & Matsumoto, D. A. (2017). The Effect of Industry Co-Location on Analysts' Information Acquisition Costs. ACCOUNTING REVIEW, 92(6), 103-127. doi:10.2308/accr-51727

Frankel, R., Jennings, J., & Lee, J. (2016). Using unstructured and qualitative disclosures to explain accruals. JOURNAL OF ACCOUNTING & ECONOMICS, 62(2-3), 209-227. doi:10.1016/j.jacceco.2016.07.003

Lee, J. (2016). Can Investors Detect Managers' Lack of Spontaneity? Adherence to Predetermined Scripts during Earnings Conference Calls. The Accounting Review, 91(1), 229-250. doi:10.2308/accr-51135

Donovan, J., Frankel, R., Lee, J., Martin, X., & Seo, H. (2014). Issues raised by studying DeFond and Zhang: What should audit researchers do?. Journal of Accounting and Economics, 58(2-3), 327-338. doi:10.1016/j.jacceco.2014.09.001

Ramalingegowda, Santhosh

Ramalingegowda, S., & Yu, Y. (2012). Institutional ownership and conservatism. Journal of Accounting & Economics, 53(1-2), 98-114.

Koo, D. S., Ramalingegowda, S., & Yu, Y. (2017). The effect of financial reporting quality on corporate dividend policy. Review of Accounting Studies, 22(2), 753-790.

Ramalingegowda, S. (2014). Evidence from impending bankrupt firms that long horizon institutional investors are informed about future firm value. Review of Accounting Studies, 19(2), 1009-1045. 

Ramalingegowda, S., Wang, C. -S., & Yu, Y. (2013). The Role of Financial Reporting Quality in Mitigating the Constraining Effect of Dividend Policy on Investment Decisions. Accounting Review, 88(3), 1007-1039.        

Ramalingegowda, S., & Yu, Y. (2012). Institutional investors and accounting conservatism. Journal of Accounting and Economics, 53.

Towery, Erin

Towery, E. M. (2017). Unintended Consequences of Linking Tax Return Disclosures to Financial Reporting for Income Taxes: Evidence from Schedule UTP. ACCOUNTING REVIEW, 92(5), 201-226. doi:10.2308/accr-51660

Whipple, Benjamin

Curtis, A. B., McVay, S. E., & Whipple, B. C. (2014). The Disclosure of Non-GAAP Earnings Information in the Presence of Transitory Gains. ACCOUNTING REVIEW, 89(3), 933-958. doi:10.2308/accr-50683

OmniUpdate