Research: Accounting

Clare Wang
Hail, L., Sikes, S. & Wang, C. (2017). Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Return. Journal of Public Economics, 151, 56-73.
H. Scott Asay
Asay, S., Elliott, B. & Rennekamp, K. (2017). Disclosure readability and the sensitivity of investors’ valuation judgments to outside information. The Accounting Review.
Daniel W. Collins
Collins, D. W., Goncharov, I. & Chen, W. (2017). Predictive Ability and Market Pricing of Fair Value Earnings Components.
H. Scott Asay
Asay, S., Brown, T., Nelson, M. & Wilks, J. (2017). The effects of out-of-regime guidance on auditor judgments about appropriate application of accounting standards. Contemporary Accounting Research, 34(2).
Daniel W. Collins
Chircop, J., Collins, D. W., Hass, L. (2017). Accounting Comparability and Corporate Innovative Efficiency.
Daniel W. Collins
Collins, D. W., Kim, J. (2017). Mergers and Acquisitions: Implications for Growth Anomalies and the Fama amd French Fire - Facta Model.
Daniel W. Collins
Collins, D. W., Pungaliya, R. & Vijh, A. M. (2017). The effects of firm growth and model specification choiceson tests of earnings management in quarterly settings. The Accounting Review, 92(2), 69-100.
Daniel W. Collins
Collins, D., Kim, J. & Ohn, H. (2017). An Examination of the Real Externalities of Disaggregated Sales Disclosures.
Daniel W. Collins
Chen, C., Collins, D. W., Kravet, T. & Mergenthaler, R. (In Press). Financial Statement Comparability and the Efficiency of Acquisition Decisions. Contemporary Accounting Research.
Cristi A. Gleason
Gleason, C. A., Hepfer, B., Johnson, W. & Melessa, S. J. (2017). Evidence on the Construct Validity of Returns-Based Measures of Conditional Conservatism.