Research: Accounting

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, 92(4), 1-25. DOI: 10.2308/accr-51570.
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.
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), 1026-1047. DOI: 10.1111/1911-3846.12281.
Cristi A. Gleason
Bratten, B., Gleason, C. A., Larocque, S. & Mills, L. (2017). Forecasting Taxes: New Evidence from Analysts. The Accounting Review.
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.
Jaron H. Wilde
Hribar, P., Melessa, S. J., Small, R. C. & Wilde, J. H. (2017). Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry. Journal of Accounting & Economics, 63(1), 26-50.
Samuel J. Melessa
Hribar, P., Melessa, S. J., Small, R. C. & Wilde, J. H. (2017). Does Managerial Sentiment Affect Accrual Estimates? Evidence from the Banking Industry. Journal of Accounting & Economics.