Publications

Do Firms Understate Stock Option-Based Compensation Expense Disclosed under SFAS 123?

David Aboody, Mary E. Barth, Ron Kasznik

Review of Accounting Studies December2006 Vol. 11 Issue 4 Pages 429-461.

Including Estimates of the Future in Today's Financial Statements

Mary E. Barth

Accounting Horizons September2006 Vol. 20 Issue 3 Pages 271-285.

Buys, Holds and Sells: The Distribution of Investment Banks' Stock Ratings and the Implications for the Profitability of Analysts' Recommendations,

Brad M. Barber, Reuven Lehavy , Maureen McNichols, Brett Trueman

Journal of Accounting and Economics April2006 Vol. 41 Issue 1–2 Pages 87–117.

Effects of Multiple Clients on the Reliability of Audit Reports

Anne Beyer, Sri S. Sridhar

Journal of Accounting Research March2006 Vol. 44 Issue 1 Pages 29-51.

External and Internal Pricing in Multidivisional Firms

Stefan J. Reichelstein, Tim Baldenius

Journal of Accounting Research March2006 Vol. 44 Issue 1 Pages 1-28.

Venture-Backed Private Equity Valuation and Financial Statement Information

Christopher S. Armstrong, Antonio Davila, George Foster

Review of Accounting Studies January2006 Vol. 11 Issue 1 Pages 119-154.

Financial Reporting Incentives for Conservative Accounting: the influence of legal and political institutions

Joseph D. Piotroski, R. Bushman

Journal of Accounting and Economics 2006 Vol. 42 Issue 1/2 Pages 107-148.

Accruals, Accounting-Based Valuation Models and the Prediction of Equity Values

Mary E. Barth, William H. Beaver (1940–2024), John R.M. Hand, Wayne R. Landsman

Journal of Accounting, Auditing, and Finance October2005 Vol. 20 Issue 4 Pages 311-345.

Analyst Impartiality and Investment Banking Relationships

Patricia C. O'Brien, Maureen McNichols, Lin Hsiou-Wei

Journal of Accounting Research September2005 Vol. 43 Issue 4 Pages 623-650.

Insider Trading Restrictions and Analysts' Incentives to Follow Firms.

Robert M. Bushman, Joseph D. Piotroski, Abbie J. Smith

The Journal of Finance July202005 Vol. 60 Issue 1 Pages 35-66.

Measuring Customer Relationships: The Case of the Retail Banking Industry

Venky Nagar, Madhav V. Rajan

Management Science June2005 Vol. 51 Issue 6 Pages 904-919.

Have Financial Statements Become Less Informative: Evidence From the Ability of Financial Ratios to Predict Bankruptcy

William H. Beaver (1940–2024), Maureen McNichols, Jung-Wu Rhie

Review of Accounting Studies March2005 Vol. 10 Issue 1 Pages 93-122.

Discussion of 'Separating Winners from Losers among Low Book-to-market Stocks using Financial Statement Analysis'

Joseph D. Piotroski

Review of Accounting Studies 2005 Vol. 10 Issue 2/3 Pages 171-184.

Do Insider Trades Reflect Both Contrarian Beliefs and Superior Knowledge about Future Cash Flow Realizations?

Joseph D. Piotroski, D. Roulstone

Journal of Accounting and Economics 2005 Vol. 39 Issue 1 Pages 55-82.

Integrating Managerial and Tax Objectives in Transfer Pricing

Tim Baldenius, Nahum D. Melumad, Stefan J. Reichelstein

The Accounting Review July2004 Vol. 79 Issue 3 Pages 591-615.

Fees Paid to Audit Firms, Accrual Choices, and Corporate Governance

David F. Larcker, Scott A. Richardson

Journal of Accounting Research June2004 Vol. 42 Issue 3 Pages 625–658.

Firms' Voluntary Recognition of Stock-Based Compensation Expense

David Aboody, Mary E. Barth, Ron Kasznik

Journal of Accounting Research May2004 Vol. 42 Issue 2 Pages 123–150.

SFAS No. 123 Stock-Based Compensation Expense and Equity Market Values

David Aboody, Mary E. Barth, Ron Kasznik

The Accounting Review April2004 Vol. 79 Issue 2 Pages 251-275.

Analyst Earnings Forecast Revisions and the Pricing of Accruals

Mary E. Barth, Amy P. Hutton

Review of Accounting Studies March2004 Vol. 9 Issue 1 Pages 59-96.

Discussion of the effect of accounting restatements on earnings revisions and the estimated cost of capital

Ron Kasznik

Review of Accounting Studies 2004 Vol. 9 Issue 2-3 Pages 357-367.