Recent Research Publications

Angela Gore

Gore, Angela, Steve Matsunaga and Eric Yeung. “The role of technical expertise in firm governance structure: evidence from Chief Financial Officer contractual incentives,” Strategic Management Journal, forthcoming.

Gore, Angela. “Why do cities hoard cash? Determinants and implications of municipal cash holdings.“ The Accounting Review, Volume 84, Issue 1: pp. 183-207, (2009).

Gore, Angela and William Baber. “Consequences of GAAP Disclosure Regulation: Evidence from Municipal Debt Issues,“ The Accounting Review, Vol. 83, Issue 3, pp. 565-591 (2008).

Gore, Angela, Kevin Sachs and Charles Trzcinka. “Financial Disclosure and Bond Insurance,” The Journal of Law and Economics, Vol. 47, issue 1 (2004): pp. 275-306.

Gore, Angela. “The Effects of GAAP Regulation and Bond Market Interaction on Local Government Disclosure.“ Journal of Accounting and Public Policy, Vol. 23, Issue 1 (2004): pp. 23-52.

Christopher Jones

Jones, Christopher, and Andrea Roberts. “Management of Financial Information in Charitable Organizations: The Case of Joint Cost Allocations,” The Accounting Review, January (2006).

Jones, Christopher, and Cathy Cole. “Management Discussion and Analysis: A Review and Implications for Future Research,” Journal of Accounting Literature, (2005).

Jones, Christopher, and Cathy Cole. “The Usefulness of MD&A Disclosures in the Retail Industry,” Journal of Accounting, Auditing and Finance, Fall (2004): pp. 361-368.

Sok-Hyon Kang

Kang, Sok-Hyon, Ying Li, and William Baber. “Modeling Discretionary Accrual Reversal and the Balance Sheet as an Earnings Management Constraint,” The Accounting Review: forthcoming.

Kang, Sok-Hyon, and Yuping, Zhao. “Information Content and Value Relevance of Depreciation: A Cross-Industry Analysis,” The Accounting Review, Vol. 85, No. 1., pp. 227-260, January (2010).

Kang, Sok-Hyon, William Baber, and Shuping Chen. “Stock Price Reaction to Evidence of Earnings Management: Implications for Supplementary Financial Disclosure,” Review of Accounting Studies, Vol. 11 (1), March (2006).

Kang, Sok-Hyon , Praveen Kumar, and Hyunkoo Lee. “Agency and Corporate Investment: The Role of Executive Compensation and Corporate Governance,” Journal of Business, Vol. 79, No. 3 (2006).

Kang, Sok-Hyon, and William Baber. “The Impact of Split Adjusting and Rounding on Analysts’ Forecast Error Calculations,” Accounting Horizon, Vol. 16, No. 4, December (2002): pp. 277-289.

Kang, Sok-Hyon, Richard Cyert, and Praveen Kumar. “Corporate Governance, Takeovers, and Top Management Compensation: Theory and Evidence,” Management Science, Vol. 48, No. 4. April (2002): pp. 453-469.

Susan Kulp

Kulp, Susan, Shane Dikolli and Karen Sedatole. “The Use of Cash Compensation to Lengthen the CEO Horizon in the Presence of External and Internal Monitoring,” Journal of Management Accounting Research, forthcoming.

Kulp, Susan, Robert Bloomfield. “Durability, Transit Lags and Optimality of Inventory Management Decisions,” Production and Operations Management, Special Issue on Retail Operations, Vol. 22, Issue 4, (July-August 2013).

Kulp, Susan, Shane S. Dikolli and Christian Hofmann. “Interrelated Performance Measures, Interactive Effort and Incentive Weights,” Journal of Management Accounting Research, Vol. 21, (2009). [Winner of the Journal of Management Accounting Research Best Paper Award in January 2012.]

Kulp, Susan, Shane S. Dikolli and Karen L. Sedatole. “Transient Institutional Ownership and CEO Contracting,” The Accounting Review, May (2009).

Kulp, Susan, Shane S. Dikolli and Christian Hofmann. “Interrelated Performance Measures, Interactive Effort and Incentive Weights,” (with Shane S. Dikolli and Christian Hofmann), Journal of Management Accounting Research, Vol. 21, (2009).

Kulp, Susan, Taylor Randall, Gregg Brandyberry, and Kevin Potts. “Organizational Control Mechanisms: The Next Phase of Procurement Efficiency,” Interfaces, Vol. 36, No. 3 (May-June 2006).

Kulp, Susan, Hau Lee and Elie Ofek. “Manufacturer Benefits from Information Integration with Retail Customers,” Management Science, Vol. 50, No. 4 (April 2004).

Kulp, Susan, Elie Ofek and Jonathan Whitaker. “Supply-Chain Coordination: How Companies Leverage Information Flows to Generate Value,” in Terry P. Harrison, Hau L. Lee, and John J. Neale (eds.) The Practice of Supply Chain Management: Where Theory and Application Converge, Boston, Mass.: Kluwer Academic Publishers, 2003.

Kulp, Susan. “The Effect of Information Precision and Information Reliability on Manufacturer-Retailer Relationships,” The Accounting Review, Vol. 77, No. 3 (July 2002).

Kulp, Susan, Srikant Datar and Richard A. Lambert. (2001) “Balancing Performance Measures,” Journal of Accounting Research, Vol. 39, No. 1.

Krishna Kumar

Kumar, Krishna and Gopal Krishnan. “The value-relevance of cash flows and accruals: The role of investment opportunities,” The Accounting Review, Volume 83 (4), (2008).

Kumar, Krishna, and Gnanakumar Visvanathan. “The Information Content of the Deferred Tax Valuation Allowance,” The Accounting Review, Volume 78, Number 2 (2003).

Frederick Lindahl

Lindahl, Frederick and Hannu Schadéwitz. “The Role of International Legal Systems on Accounting Quality,” Abacus (2013).

Lindahl, Frederick and A. Fredriksson. “Did Auditors Need Reforming? The Need for SOX,” The Finnish Journal of Business Economics, pp. 37-53 (2009).

Lindahl, Frederick and R. Fanelli. “Applying Continuous Improvement to Teaching in Another Culture,” Journal of Accounting Education, 20 (2002): pp. 285-295.

Annamaria Lusardi

Lusardi, Annamaria, and Silvia Ardagna. “Heterogeneity in the Effect of Regulation on Entrepreneurship and Entry Size,” Journal of the European Economic Association Papers and Proceedings, forthcoming.

Lusardi, Annamaria and Peter Tufano. “Teach Workers about the Perils of Debt,” Harvard Business Review, November (2009), pp. 22-24.

Lusardi, Annamaria, Erik Hurst, Arthur Kennickell and Francisco Torralba. “The Importance of Business Owners in Assessing the Size of Precautionary Savings,” Review of Economics and Statistics, (2009).

Lusardi, Annamaria and Olivia Mitchell. “Planning and Financial Literacy: How Do Women Fare?,” American Economic Review, 98(2), pp. 413-417 (2008).

Lusardi, Annamaria and Olivia Mitchell. “Financial Literacy and Retirement Preparedness. Evidence and Implications for Financial Education,” Business Economics, January (2007), pp. 35-44.

Lusardi, Annamaria and Olivia Mitchell. “Baby Boomer Retirement Security: The Role of Planning, Financial Literacy, and Housing Wealth,” Journal of Monetary Economics, January (2007), 54, pp. 205-224.

Lusardi, Annamaria and Rob Alessie and Arie Kapteyn. “Explaining the Wealth Holdings of Different Cohorts: Productivity Growth and Social Security,” European Economic Review, 2005, 49(5), pp. 1361-1391.

Lusardi, Annamaria and Erik Hurst. “Liquidity Constraints, Household Wealth, and Entrepreneurship,” Journal of Political Economy, April (2004), 112 (2), pp. 319-347.

Lusardi, Annamaria, and Jonathan Skinner and Steven Venti. “Saving Puzzles and Saving Policies in the United States”, Oxford Review of Economic Policy, Spring (2001), 17(1), pp. 95-115.

Lusardi, Annamaria, and Ricardo Cossa and E. Krupka, “Savings of Young Parents (2001),” Journal of Human Resources, Fall 2001, 36(4), pp. 762-794.

Liang Tan

Tan, Liang, “Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism,” Journal of Accounting and Economics, February 2013, 55 (1): pp. 1–22.

Robin Tarpley

Tarpley, Robin, and Elliott, John, Mark Nelson. “How are Earnings Managed?: Examples from Auditors,” Accounting Horizons, Supplement (2003). [This paper won the Emerald Management Reviews’ Citation of Excellence, 2004.]

Tarpley, Robin, and Elliott, John, Mark Nelson. “Evidence from Auditors About Manager’s and Auditor’s Earnings-Management Decisions,” The Accounting Review, Quality of Earnings Conference Supplement (2002). [This paper won the prestigious Notable Contributions to Accounting Literature Award, 2004, and the Wildman Medal Award, 2004.]

Yanfeng Xue

Xue, Yanfeng, Michael Clement and Jeffrey Hales “Understanding Analysts’ Use of Stock Returns and Other Analysts’ Forecasts when Forecasting Earnings,” Journal of Accounting and Economics, forthcoming.

Xue, Yanfeng, Volkan Muslu. “Analysts’ Momentum Recommendations,” Journal of Business Finance and Accounting. Vol. 40(3-4): pp. 438–469, April/May 2013.

Xue, Yanfeng, May H. Zhang. “Fundamental Analysis, Institutional Investment, and Limit to Arbitrage,” Journal of Business Finance and Accounting. Vol. 38(9-10): pp. 1156-1183, November/December 2011.

Xue, Yanfeng, John Robinson and Yong Yu. “Determinants of disclosure noncompliance and the effect of the SEC review: Evidence from the 2006 mandated compensation disclosure regulations,” The Accounting Review. Vol. 86(4): pp. 1415-1444, July 2011.

Xue, Yanfeng. “Make or Buy New Technology: A CEO Compensation Contract’s Role in a Firm’s Route to Innovation,” Review of Accounting Studies, December (2007).

Yun Zhang

Zhang, Yun, Qi Chen, and T. Hemmer. “On the Optimal Use of Loose Monitoring in Agencies,” Review of Accounting Studies, forthcoming.

Zhang, Yun, Qi Chen, and Brian Mittendorf. “Endogenous Accounting Bias when Decision Making and Control Interact,” Contemporary Accounting Research, 27 (4): 1-29, (2010).

Zhang, Yun, Chen, Qi, and Thomas Hemmer. “On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management,” Journal of Accounting Research, Vol. 45, pp. 541-566, June (2007).

Zhang, Yun, and Brian Mittendorf. “The Role of Biased Earnings Guidance in Creating a Healthy Tension between Managers and Analysts,” The Accounting Review, Vol. 80, pp. 1193-1209, October (2005).

Youli Zou

Zou, Youli, Yiwei Dou and Mo Khan. “Labor Unemployment Insurance and Earnings Management,”  Forthcoming, Journal of Accounting & Economics (2015).