“Emphasis on Pro Forma versus GAAP Earnings in Quarterly Press
Releases: Determinants, SEC intervention, and Market Reactions”
(with A. Davis and D. Matsumoto). Forthcoming, The Accounting
Review, October 2005. The abstract can be viewed and the
paper downloaded at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=399980
“Determinants
of Revenue Recognition Policies for Internet Firms” (with A.
Davis and S. Rajgopal). Contemporary Accounting Research,
Winter 2002, pp. 523-562. The abstract can be viewed and
the paper downloaded at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=257522
“Do Conference Calls affect Analysts’ Forecasts?” (with A.
Davis and D. Matsumoto). The Accounting Review,
April 2002, pp. 285-316. The abstract can be viewed and the
paper downloaded at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=216810
“Evidence
on EVA®” (with G. Biddle and J. Wallace), Journal
of Applied Corporate Finance, 1999, vol. 12, no. 7,
Summer, pp. 8-18.
See http://papers.ssrn.com/sol3/papers.cfm?abstract_id=178168
“Does EVA® Beat Earnings? Evidence on Associations
with Stock Returns and Firm Values” (with G. Biddle and J. Wallace),
Journal of Accounting and Economics, December 1997, pp.
301-336. See http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2948.
“Stakeholders' Implicit Claims and Accounting Method Choice”
(with L. DuCharme and D. Shores), Journal of Accounting and
Economics, December 1995, pp. 255-295. Not currently
available for download.
“Accounting
Discretion, Corporate Governance and Firm Performance” (with
S. Rajgopal and M. Venkatachalam). The abstract can be viewed
and the paper downloaded at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=367940
“Analyst
Coverage and the Cost of Raising Equity Capital: Evidence from
Underpricing of Seasoned Equity Offerings” (with X. Chen and
Q. Cheng). The abstract can be viewed and the paper downloaded
at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=417860
“Determinants
of Economic and Accounting Components of Residual Income: An
Application to the Pharmaceutical Industry” (with D. Shores).
The abstract can be viewed and the paper downloaded at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=208232
“Economic
and Industry Determinants of Accounting Method Choice” (with
L. DuCharme and D. Shores). The abstract can be viewed
and the paper downloaded at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=182888