Research Output 1966 2019

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Working paper
2018

Accounting Reporting Complexity and Non-GAAP Earnings Disclosure

Brown, N. C., Cohen, S. & Huffman, A. A., Sep 14 2018, 55 p.

Research output: Working paper

Disclosure
Managers
Accounting principles
Accounting disclosure
Accounting firms
Auditors
Auditor judgment
Incentives
Audit
Intrinsic motivation
Press releases
Investors
Nonprofessional investors
Experiment
Social media

Political Corruption and Firm Value in the U.S.

Brown, N. C., Smith, J. D., White, R. M. & Zutter, C. J., Mar 28 2018, 64 p.

Research output: Working paper

Corruption
Firm value
Factors
Expropriation
Firm investment

Reducing Underreporting by Aggregating Budgeted Time

Mendoza, K. I., Jun 14 2018, 38 p.

Research output: Working paper

Experiment
Audit quality
Incentives
Auditors
Misreporting

Target Difficulty and Corporate Risk Taking

Kim, M., Li, Y. L., Zhu, W. & Chen, X., Aug 9 2018.

Research output: Working paper

Risk taking
Chief executive officer
Bonus plans
Target setting
Equity incentives

The Effect of Humanizing Robo-Advisors on Investor Judgments

Hodge, F. D., Mendoza, K. I. & Sinha, R., Apr 25 2018, 42 p.

Research output: Working paper

Investors
Advisors
Experiment
Wealth
Human-computer interaction

The Impact of Standard Setting on Individual Investors: Evidence From SFAS 109

Hutchens, M., Rego, S. O. & Williams, B., Feb 10 2018, 49 p. (Kelley School of Business Research Paper; no. 18-13).

Research output: Working paper

Individual investors
Investors
Accounting standards
Income tax
Disadvantage
2017
Analysts' forecasts
Disclosure
Forecast accuracy
Income tax
Analysts

Does Relationship Matter? Buyer-Supplier Relationship and the Association between Supplier Concentration and Cost Structure

Di, L., Jiang, W., Li, W. & Chen, X., Jul 31 2017, (AAA 2018 Management Accounting Section (MAS) Meeting).

Research output: Working paper

Buyer-supplier relationships
Suppliers
Cost structure
Prediction
Ownership structure
Audit
Intrinsic
Auditors
Experiment
Communication

Revisiting Measurement Error in Surrogate Measures of Operating Cash Flows: Have We Solved the Problem?

Chen, C-W., Melessa, S. & Mergenthaler, R. D., Nov 28 2017, 44 p.

Research output: Working paper

Operating cash flows
Measurement error
Cash flow
Inference
Robustness

Undue Influence? The Effect of Social Media Advice on Investment Decisions

Kadous, K., Mercer, M. & Zhou, Y., May 15 2017, 46 p.

Research output: Working paper

Investors
Social media
Investment decision
Source credibility
Sentiment
Investors
Disclosure
Chief executive officer
Experiment
Press releases
2016

Assets and Liabilities: When Do They Exist?

Cade, N. L., Koonce, L. L. & Mendoza, K. I., Mar 8 2016, 48 p.

Research output: Working paper

Assets
Liability
Conceptual framework
Balance sheet
Conservatism

From Print to Practice: XBRL Extension Use and Analyst Forecast Properties

Kirk, M., Vincent, J. & Williams, D., Aug 22 2016, 49 p.

Research output: Working paper

Analysts' forecasts
Analysts
Managers
Usefulness
Financial analysts

Influencing Profits: The Differential Impact of Lobbying on Corporate Stock Returns

Hutchens, M., Rego, S. O. & Sheneman, A., May 14 2016, 43 p. (Kelley School of Business Research Paper; no. 16-41).

Research output: Working paper

Profit
Lobbying
Stock returns
Expenditure
Tax

Non-GAAP Earnings Disclosure and IPO Pricing

Brown, N. C., Christensen, T. E., Menini, A. & Steffen, T. D., Jul 6 2016, 59 p.

Research output: Working paper

Disclosure
Pricing
Underpricing
Operating performance
Peer effects

Offshoring and Audit Reviewer Effectiveness

Hodge, F. D. & Mendoza, K. I., Nov 4 2016, 27 p.

Research output: Working paper

Offshoring
Audit
Audit effectiveness
Costs
Auditors

The Pricing and Performance of Supercharged IPOs

Edwards, A. S., Hutchens, M. & Rego, S. O., Feb 2 2016, 58 p. (Kelley School of Business Research Paper; no. 16-14).

Research output: Working paper

Tax
Pricing
Owners
Assets
Investors
Derivatives
Modernization
Gramm-Leach-Bliley Act
Commodity futures
Assets

What are You Saying? Using Topic to Detect Financial Misreporting

Brown, N. C., Crowley, R. M. & Elliott, W. B., Jul 5 2016, 76 p. (27th Annual Conference on Financial Economics and Accounting Paper).

Research output: Working paper

Misreporting
Enforcement
Violations
Machine learning
Disclosure
2015

Carrots or Sticks? The Effect of Incentive Framing on Radical and Incremental Innovation

Chen, X., Lill, J. B. & Lucianetti, L., 2015, 62 p.

Research output: Working paper

Incentives
Radical innovation
Incremental innovation
Penalty
Management control systems

Help With and Without Knowledge Sharing: Implications for Reward System Design

Williamson, M., Haesebrouck, K. & Van den Abbeele, A., 2015.

Research output: Working paper

Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use

Elliott, W. B., Grant, S. M. & Hodge, F. D., May 31 2015, 59 p.

Research output: Working paper

Investors
Chief executive officer
News
Twitter
Investor relations

Small Audit Firm Mergers in the United States: Determinants and Consequences

Christensen, B. E., Smith, K., Wang, D. & Williams, D., Jul 26 2015, 63 p. (Mays Business School Research Paper; no. 2635605).

Research output: Working paper

Mergers
Audit firms
Audit quality
Competitive market
Small firms

The role of incentives in sustaining high creativity production

Williamson, M., Kachelmeier, S. J. & Wang, L. W., 2015.

Research output: Working paper

2014

The Effect of Tax-Motivated Income Shifting on Information Asymmetry

Chen, C-W., Hepfer, B. F., Quinn, P. J. & Wilson, R. J., Oct 15 2014, 61 p.

Research output: Working paper

Information asymmetry
Tax
Income shifting
Asymmetry of information
New firms
2013

Due Diligence on the Bidder and the Certification Effect

Golubov, A., Petmezas, D., Sougiannis, T. & Travlos, N. G., Jan 2013, 39 p.

Research output: Working paper

Due diligence
Certification
Swaps
Shareholder wealth
Accountants

Expectations and Expatriations: A Long-Run Event Study

Chorvat, E. A., 2013, University of Chicago, 51 p. (Public Law Working Paper; no. 445).

Research output: Working paper

Event study
Expatriation
Profit
Excess returns
Intangibles

Taxation and Liquidity: Evidence from Retirement Savings

Chorvat, E. A., 2013, University of Chicago, p. 52, (Public Law Working Paper; no. 444).

Research output: Working paper

Liquidity
Retirement saving
Taxation
Tax
Household
2012

Does Greater Tax Risk Lead to Increased Firm Risk?

Hutchens, M. & Rego, S. O., Dec 9 2012, 52 p.

Research output: Working paper

Firm risk
Tax
Book-tax differences
Uncertainty
Effective tax rates

Financial Statement Comparability and the Efficiency of Acquisition Decisions

Chen, C-W., Collins, D. W., Kravet, T. D. & Mergenthaler, R. D., Oct 30 2012.

Research output: Working paper

Financial statements
Mergers
Impairment
Information asymmetry
Capital allocation
2009

Does the Accrual Anomaly End When Accruals Reverse?

Fedyk, T., Singer, Z. & Sougiannis, T., Sep 3 2009.

Research output: Working paper

Accrual anomaly
Reversal
Accruals
Anomaly
Investors
2008

Balance Sheet Growth and the Predictability of Stock Returns

Sougiannis, T., Chan, K. C., Karceski, J. & Lakonishok, J., May 2008.

Research output: Working paper

Predictability of stock returns
Balance sheet
Assets
Underperformance
Managers

Liability/Equity Classification Decisions and Shareholder Valuation

Sougiannis, T., Linsmeier, T. & Shakespeare, C., 2008.

Research output: Working paper