W Brooke Elliott

Search results

• 2024

  Asymmetric motivated reasoning in investor judgment

  Elliott, W. B., Hobson, J. L., Van Landuyt, B. W. & White, B. J., Dec 2024, In: Review of Accounting Studies. 29, 4, p. 3534-3563 30 p.

  Research output: Contribution to journal › Article › peer-review

  • Motivated Reasoning 100%
  • Investment Judgments 100%
  • Investors 100%
  • Traders 80%
  • Short Position 40%

• To read or to listen? Does disclosure delivery mode impact investors' reactions to managers' tone language?

  Elliott, W. B., Loftus, S. & Winn, A., Mar 1 2024, In: Contemporary Accounting Research. 41, 1, p. 7-38 32 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Mode of Delivery 100%
  • Tone Language 100%
  • Investor Reaction 100%
  • Impact Investors 100%
  • Disclosure 100%
• 2022

  The Joint Influence of Information Push and Value Relevance on Investor Judgments and Market Efficiency

  Elliott, W. B., Gale, B. T. & Hobson, J. L., Jun 2022, In: Journal of Accounting Research. 60, 3, p. 1049-1083 35 p.

  Research output: Contribution to journal › Article › peer-review

  • Information Influence 100%
  • Value of Information 100%
  • Joint Influence 100%
  • Market Efficiency 100%
  • Investment Judgments 100%
• 2020

  Do investors value higher financial reporting quality, and can expanded audit reports unlock this value?

  Brooke Elliott, W., Fanning, K. & Peecher, M. E., Mar 2020, In: Accounting Review. 95, 2, p. 141-165 25 p.

  Research output: Contribution to journal › Article › peer-review

  • Financial Reporting Quality 100%
  • Expanded Audit Report 100%
  • Investors 100%
  • Willingness-to-Pay 33%
  • Willingness to Pay 33%

• Trader Participation in Disclosure: Implications of Interactions with Management

  Elliott, W. B., Grant, S. M. & Hobson, J. L., Mar 1 2020, In: Contemporary Accounting Research. 37, 1, p. 68-100 33 p.

  Research output: Contribution to journal › Article › peer-review

  • Traders 100%
  • Investors 100%
  • Efficient Market Hypothesis 100%
  • Market Price 100%
  • Personalized Response 28%

• What Are You Saying? Using topic to Detect Financial Misreporting

  Brown, N. C., Crowley, R. M. & Elliott, W. B., Mar 1 2020, In: Journal of Accounting Research. 58, 1, p. 237-291 55 p.

  Research output: Contribution to journal › Article › peer-review

  Open Access

  • Modeling Algorithm 100%
  • Traditional Model 100%
  • Machine Learning Technique 100%
  • Financial Statement 100%
  • Topic Modeling 100%
• 2018

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

  Elliott, W. B., Grant, S. M. & Hodge, F. D., Dec 2018, In: Journal of Accounting Research. 56, 5, p. 1483-1519 37 p.

  Research output: Contribution to journal › Article › peer-review

  • Investment Trusts 100%
  • Negative News 100%
  • News Trust 100%
  • Twitter Account 100%
  • Twitter Use 100%

• Non-GAAP Images, Press Release Prominence, and Investors’ Reliance on Non-GAAP Earnings

  Brown, N. C., Elliott, W. B. & Grant, S. M., Jan 27 2018, p. 42.

  Research output: Working paper

  • Press Releases 100%
  • Non-GAAP Earnings 100%
  • Investors 100%
  • Accounting Standards 100%
  • Design Experiment 100%

• The Paradoxical Behavioral Effects of a Directional Goal on Investors' Risk Perceptions and Valuation Judgments

  Rennekamp, K. M., White, B. J. & Elliott, W. B., Jul 3 2018, In: Journal of Behavioral Finance. 19, 3, p. 271-290 20 p.

  Research output: Contribution to journal › Article › peer-review

  • Behavioral Effects 100%
  • Risk Valuation 100%
  • Directional Goals 100%
  • Valuation Judgment 100%
  • Investor Risk Perception 100%
• 2017

  Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information

  Asay, H. S., Elliott, W. B. & Rennekamp, K., Jul 1 2017, In: Accounting Review. 92, 4, p. 1-25 25 p.

  Research output: Contribution to journal › Article › peer-review

  • Readability 100%
  • Investor Valuation 100%
  • Valuation Judgment 100%
  • Investors 100%
  • Firm Disclosure 60%

• How Disclosure Features of Corporate Social Responsibility Reports Interact with Investor Numeracy to Influence Investor Judgments

  Elliott, W. B., Grant, S. M. & Rennekamp, K. M., Sep 1 2017, In: Contemporary Accounting Research. 34, 3, p. 1596-1621 26 p.

  Research output: Contribution to journal › Article › peer-review

  • Numeracy 100%
  • Investment Judgments 100%
  • Corporate Social Responsibility Report 100%
  • Disclosure 100%
  • Social Responsibility 100%
• 2016

  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

  • Financial Misreporting 100%
  • Accounting Fraud 100%
  • Large Collection 25%
  • Restatements 25%
  • Traditional Models 25%
• 2015

  Discussion of “Does Coordinated Presentation Help Credit Analysts Identify Firm Characteristics?”

  Brooke Elliott, W., Jun 1 2015, In: Contemporary Accounting Research. 32, 2, p. 528-533 6 p.

  Research output: Contribution to journal › Article › peer-review

• Does concrete language in disclosures increase willingness to invest?

  Elliott, W. B., Rennekamp, K. M. & White, B. J., Jun 1 2015, In: Review of Accounting Studies. 20, 2, p. 839-865 27 p.

  Research output: Contribution to journal › Article › peer-review

  • Willingness to Invest 100%
  • Concrete Language 100%
  • Investors 100%
  • Standard English 16%
  • Investment Judgments 16%

• Earnings Metrics, Information Processing, and Price Efficiency in Laboratory Markets

  Elliott, W. B., Hobson, J. L. & White, B. J., Jun 1 2015, In: Journal of Accounting Research. 53, 3, p. 555-592 38 p.

  Research output: Contribution to journal › Article › peer-review

  • Traders 100%
  • Metric Information 100%
  • Information Processing Speed 100%
  • Price Efficiency 100%
  • Laboratory Markets 100%

• 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

  • Investment Trusts 100%
  • Negative News 100%
  • News Trust 100%
  • Twitter Account 100%
  • Twitter Use 100%
• 2014

  The unintended effect of Corporate Social Responsibility performance on investors' estimates of fundamental value

  Elliott, W. B., Jackson, K. E., Peecher, M. E. & White, B. J., Jan 2014, In: Accounting Review. 89, 1, p. 275-302 28 p.

  Research output: Contribution to journal › Article › peer-review

  • Unintended Consequences 100%
  • Corporate Social Responsibility Performance 100%
  • Investors 100%
  • Corporate Social Responsibility 100%
  • Causal Relations 8%
• 2012

  Investor sentiment and pro forma earnings disclosures

  Brown, N. C., Christensen, T. E., Elliott, W. B. & Mergenthaler, R. D., Mar 2012, In: Journal of Accounting Research. 50, 1, p. 1-40 40 p.

  Research output: Contribution to journal › Article › peer-review

  • Pro Forma Earnings 100%
  • Investor Sentiment 100%
  • Pro Forma 80%
  • Earnings Press Releases 40%
  • Adjusted Earnings 40%

• The Timing of Quarterly 'Pro Forma' Earnings Announcements

  Brown, N. C., Christensen, T. E. & Elliott, W. B., Apr 2012, In: Journal of Business Finance and Accounting. 39, 3-4, p. 315-359 45 p.

  Research output: Contribution to journal › Article › peer-review

  • Earnings Announcements 100%
  • Pro Forma Earnings 100%
  • Profit 100%
  • Earnings Announcement 100%
  • Recurring 50%

• Using online video to announce a restatement: Influences on investment decisions and the mediating role of trust

  Elliott, W. B., Hodge, F. D. & Sedor, L. M., Mar 2012, In: Accounting Review. 87, 2, p. 513-535 23 p.

  Research output: Contribution to journal › Article › peer-review

  • Mediating Role 100%
  • Restatements 100%
  • Online Video 100%
  • Investment Decisions 100%
  • Investors 100%
• 2011

  Disaggregating management forecasts to reduce investors' susceptibility to earnings fixation

  Elliott, W. B., Hobson, J. L. & Jackson, K. E., Jan 2011, In: Accounting Review. 86, 1, p. 185-208 24 p.

  Research output: Contribution to journal › Article › peer-review

  • Earnings Fixation 100%
  • Management Forecasts 100%
  • Investors 100%
  • Net Income 66%
  • Earnings Announcement 40%
• 2010

  Expected mispricing: the joint influence of accounting transparency and investor base

  Elliott, B. B., Krische, S. D. & Peecher, M. E., May 2010, In: Journal of Accounting Research. 48, 2, p. 343-381 39 p.

  Research output: Contribution to journal › Article › peer-review

  • Institutional Investors 100%
  • Underpricing 100%
  • Joint Influence 100%
  • Accounting Transparency 100%
  • Investor Base 100%
• 2008

  The association between nonprofessional investors' information choices and their portfolio returns: The importance of investing experience

  Elliott, W. B., Hodge, F. D. & Jackson, K. E., Jun 2008, In: Contemporary Accounting Research. 25, 2, p. 473-498 26 p.

  Research output: Contribution to journal › Review article › peer-review
• 2007

  Are M.B.A. students a good proxy for nonprofessional investors?

  Elliott, W. B., Hodge, F. D., Kennedy, J. J. & Pronk, M., Jan 2007, In: Accounting Review. 82, 1, p. 139-168 30 p.

  Research output: Contribution to journal › Article › peer-review

  • MBA Students 100%
  • Nonprofessional Investors 100%
  • Integrative Complexity 100%
  • Investors 100%
  • Financial Accounting 25%
• 2006

  Are investors influenced by pro forma emphasis and reconciliations in earnings announcements?

  Brooke Elliott, W., Jan 2006, In: Accounting Review. 81, 1, p. 113-133 21 p.

  Research output: Contribution to journal › Review article › peer-review

  • Earnings Announcements 100%
  • Pro Forma 100%
  • Profit 100%
  • Investors 100%
  • Earnings Announcement 100%