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Robert Bowen

Publications

Selected Publications -- see vitae for complete list

“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. 

Working Papers

“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

 
 
UPDATED: 4/05  
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