Selected working papers and reprints issued by the McGladrey Institute are available in electronic form as indicated below. Print copies of working papers and article reprints are also available. Requests may be mailed to RSM McGladrey Institute of Accounting Education and Research, Tippie College of Business, W262 Pappajohn Business Administration Building, The University of Iowa, Iowa City, Iowa 52242, or emailed to mcg-inst@uiowa.edu.
| 2005 |
| 05-06 |
Cristi A. Gleason (The University of Iowa) Nicole Thorne Jenkins (Washington University) and W. Bruce Johnson (University of Iowa) "Financial Statement Credibility: The Contagion Effects of Accounting Restatements" 2005.
|
| 05-05 |
Cristi A. Gleason (The University of Iowa) Lillian F. Mills (The University of Arizona) "Evidence of Differing Market Responses to Meeting or Beating Targets Through Tax Expense Management" 2005.
|
| 05-04 |
Mary Margaret Frank (The University of Virginia) Luann J. Lynch (The University of Virginia) Sonja Olhoft Rego (The University of Iowa) "Does Aggressive Financial Reporting Accompany Aggressive Tax Reporting (and Vice Versa)?" 2005.
|
| 05-03 |
Mary Margaret Frank (The University of Virginia) Sonja Olhoft Rego (The University of Iowa) "Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?" 2005.
|
| 05-02 |
Daniel W. Collins (University of Iowa), Oliver Z. Li (University of Notre Dame) Hong Xie (University of Illinois at Urbana-Champaign) "What Drives the Increased Informativeness of Earnings Announcements over Time?" 2005.
|
| 05-01 |
Hollis Ashbaugh-Skaife (University of Wisconsin-Madison), Daniel Collins (University of Iowa), William Kinney (University of Texas-Austin) "The Discovery and Consequences of Internal Control Deficiencies Prior to SOX-Mandated Audits" 2005.
|
| 2004
top |
| 04-09 |
Abe de Jong (Erasmus University Rotterdam), Douglas V. DeJong, Gerard Mertens (Erasmus University Rotterdam), Peter Roosenboom (Erasmus University Rotterdam) "Royal Ahold:
A Failure of Corporate Governance" 2004. |
| 04-08 |
Andreas Blume (University of Pittsburgh), Douglas V. DeJong, Michael Maier "Learning Strategic Sophistication" 2004. |
| 04-07 |
Haidan Li, Morton Pincus, Sonja Olhoft Rego "Market Reaction to Events Surrounding the Sarbanes-Oxley Act of 2002" 2004. |
| 04-06 |
Hollis Ashbaugh (University of Wisconsin-Madison), Daniel W. Collins, Ryan LaFond (University of Wisconsin-Madison) "Corporate Governance and the Cost of Equity Capital" 2004. |
| 04-05 |
Amy Dunbar (University of Connecticut), John Phillips (University of Connecticut), Sonja Olhoft Rego "The Impact of the Bonus Depreciation Rules on the Ability of Deferred Tax Expense and Accrual-Based Measures to Detect Earnings Management Activities" 2004. |
| 04-04 |
Mary Margaret Frank (University of Virginia), Luann J. Lynch (University of Virginia), Sonja Olhoft Rego "Does Aggressive Financial Reporting Accompany Aggressive Tax Reporting
(and Vice Versa)?" 2004. |
| 04-03 |
Andreas Blume (University of Pittsburgh), Douglas V. DeJong, Michael Maier "Cognition in Spatial Dispersion Games" 2004. |
| 04-02 |
Mary Margaret Frank (University of Virginia), Sonja Olhoft Rego "Do Managers Use the Valuation Allowance Account to Manage Earnings Around Certain Earnings Targets?" 2004. |
| 04-01 |
Hollis Ashbaugh (University of Wisconsin-Madison), Daniel W. Collins, Ryan LaFond (University of Wisconsin-Madison) "The Effects of Corporate Governance on Firms’ Credit Ratings" 2004. |
| 2003
top |
| 03-21 |
Joyce
Berg, Forrest Nelson, Thomas Rietz “Accuracy and Forecast
Standard Error of Prediction Markets” July 2003. |
| 03-20 |
Ramji Balakrishnan, Naomi Soderstrom (University of Colorado at
Boulder),
Michael Peterson (Arizona State University) “Does Capacity Utilization
Affect
the 'Stickiness' of Cost?” 2003. |
| 03-19 |
Ramji Balakrishnan, Naomi Soderstrom (University of Colorado at
Boulder),
Michael Peterson (Arizona State University) “Spending Patterns Under Global Budgets: Evidence from U.S. Army
Hospitals” 2003. |
| 03-18 |
Joyce Berg, J. Dickhaut, K. McCabe “Risk Preference Instability Across
Institutions: A Dilemma” 2003. |
| 03-17 |
Bruce Johnson, Shibin Xie “Cross-Sectional Difference in the Performance
of
the Residual Income Valuation Model” 2003. |
| 03-16 |
Haidan Li “Employee Stock Options, Residual Income Valuation and Stock
Price
Reaction to SFAS 123 Footnote Disclosures” 2003. |
| 03-15 |
Haidan Li, R. Atiase, S. Supattarakul, S. Tse “Market Reaction to
Multiple
Contemporaneous Earnings Signals: Earnings Announcements and Future
Earnings
Guidance” 2003. |
| 03-14 |
Sonja Rego, M.M. Frank “Do Managers Use the Valuation Allowance Account
to
Manage Earnings Around Certain Earnings Targets? ” 2003. |
| 03-13 |
Richard Tubbs, M. Peecher, J. Rich “Determinants of the Perceived
Quality of
Audit Teams' Judgements” 2003. |
| 03-12 |
Gary Fethke “On the Optimal Timing and Pattern of Earnings
Announcements” 2003. |
| 03-11 |
Cristi Gleason “Evidence of Differing Market Responses to Managed and
Unmanaged Earnings” 2003. |
| 03-10 |
Cristi Gleason, L. Mills “Evidence of Differing Market Responses to
Managed
and Unmanaged Earnings” 2003. |
| 03-09 |
Bruce Johnson, Ramji Balakrishnan, K. Sivaramakrishnan “Fallen Angels:
The
Market Response to Earnings Disappointments Following a Sustained Period
of
Meeting Analysts' Expectations” 2003. |
| 03-08 |
Bruce Johnson, Paul Hribar, Nicole Jenkins “Stock Repurchases as an
Earnings
Management Device” 2003. |
| 03-07 |
Albert Schepanski “The Coding of Outcomes in Taxpayers' Reporting
Decisions” 2003. |
| 03-06 |
Robert J. Ramsay (University of Kentucky), Richard M. Tubbs “Analysis of
Diagnostic Tasks in Accounting Research” 2003. |
| 03-05 |
Dan Collins “The Information Content of GAAP versus Street Earnings:
Evidence from Trading Volume” 2003. |
| 03-04 |
Haidan Li, Morton Pincus, Sonja Rego “Market Reaction to Events
Surrounding the
Sarbanes-Oxley Act of 2002: Impact as a Function of Extent of Earnings
Management and Effectiveness of Audit Committees” 2003. |
| 03-02 |
John Phillips (University of Connecticut), Morton Pincus, Sonja Rego,
Huishan
Wan “Decomposing Changes in Deferred Tax Assets and
Liabilities to Isolate Earnings Management Activities” September 2003. |
| 03-01 |
Joyce Berg, John Dickhaut (University of Minnesota), Thomas Rietz “Preference Reversals and Induced Risk Preferences: Evidence for Noisy Maximization” January 2003. |
| 2002
top |
| 02-26 |
Ramji
Balakrishnan, Shyam Sunder (Yale University),
K.
Sivaramakrishnan (Texas A&M University) “Granularity,
Time dimensions and Control of Economic Resources” 2002. |
| 02-25 |
Ramji
Balakrishnan, Krishnamurthy Surysekar (Florida International
University), K. Sivaramakrishnan (Texas A&M University)
“Short-term Contracts, Long-term Actions and Information System
Design” 2002. |
| 02-24 |
Ramji
Balakrishnan, Michael Petersen (Arizona State University),
Naomi Soderstrom (University of Colorado at Boulder)
“On the Behavior of Labor Costs in Therapy Clinics” 2002. |
| 02-23 |
Daniel
W. Collins, Guojin Gong, Paul Hribar (Cornell University)
“Investor Sophistication and the Mispricing of Accruals”
2002. |
| 02-22 |
Morton
Pincus, Shrivaram Rajgopal (Duke University),
Mohan
Venkatachalam (Duke University) “The Accruals Anomaly:
International Evidence” 2002. |
| 02-21 |
Sonja
Rego “Tax Avoidance Activities of U.S. Multinational
Corporations” 2002. |
| 02-20 |
Richard
Sansing (Dartmouth College), Robert Yetman
“Prudent Stewards or Pyramid Builders? Distribution Policies
of Private Foundations” 2002. |
| 02-19 |
Tom
Omer, Robert Yetman “Near-Zero Taxable Income Reporting
by Nonprofit Organizations” 2002. |
| 02-18 |
Tom
Omer, Robert Yetman “Taxable Income Management by Nonprofit
Organizations” 2002. |
| 02-17 |
Robert
Yetman “Nonprofit Taxable Activities, Production Complementarities,
and Joint Cost Allocations” 2002. |
| 02-16 |
Robert
Yetman “Determinants of the Taxable Activities of Nonprofit
Organizations” 2002. |
| 02-15 |
Morton
Pincus, John Phillips (University of Connecticut), Sonja
Rego “Earnings Management: New Evidence Based on Deferred
Tax Expense” October 2002. |
| 02-14 |
Douglas
V. DeJong, Andreas Blume (University of Pittsburgh),
Aaron
Lowen, George Neumann, N.E. Savin “Learning and Experiments:
The Bootstrap to The Rescue” September 2002. |
| 02-13 |
Haidan
Li, Robert Freeman (University of Texas at Austin), Adam
Koch (Carnegie Mellon University) “Do Firm-Specific
ERCs Help Explain Price Responses to Earnings News?” September
2002. |
| 02-12 |
Scott
Vandervelde (University of South Carolina),
Richard Tubbs, Albert Schepanski, William F. Messier, Jr.
(Georgia Sate University) “Experimental tests of a descriptive
theory of auditee risk assessment” September 2002. |
| 02-11 |
Michelle
Yetman, Mark Lang (University of North Carolina),
Jana
Raedy (University of North Carolina) “How Representative
Are Firms That Are Cross Listed in the United States? An Analysis
of Accounting Quality” September 2002. |
| 02-10 |
Joyce
Berg, Thomas Rietz "Prediction Markets As Decision Support
Systems” August 2002. |
| 02-09 |
Joyce
Berg, John Dickhaut (University of Minnesota), Thomas
Rietz "Preference Reversals: The Impact of Truth Revealing
Incentives” July 2002. |
| 02-08 |
Michelle
Yetman, Steve Huddart (Pennsylvania State University), Mark
Lang (University of North Carolina) “Psychological
Factors, Stock Price Paths, and Trading Volume” June 2002. |
| 02-07 |
Michelle
Yetman, Ranjani Krishnan (Michigan State University),
Robert Yetman “Financial Disclosure Management by Nonprofit
Organizations” June 2002. |
| 02-06 |
Douglas
V. DeJong, Abe de Jong (Erasmus University Rotterdam), Gerard
Mertens (Nyenrode University), Charles Wasley
(University of Rochester) “The Role of Self-Regulation in Corporate
Governance: Evidence from the Netherlands” May 2002. |
| 02-05 |
Thomas
Gruca, Joyce Berg, Michael Cipriano “The Effect of
Electronic Markets on Forecasts of New Product Success” April
2002. |
| 02-04 |
Wayne
Landsman (University of North Carolina), Doug Shackelford
(University of North Carolina), Robert Yetman
“The Determinants of Capital Gains Tax Compliance: Evidence
from the RJR Nabisco Leveraged Buyout” April 2002. |
| 02-03 |
Joyce
Berg, John Dickhaut (University of Minnesota), Thomas
Rietz "Diminishing Preference Reversals by Inducing
Risk Preferences” February 2002. Replaced by 03-01. |
| 02-02 |
Joyce
Berg, Thomas Rietz “Longshots, Overconfidence and Efficiency
on the Iowa Electronic Market” January 2002. |
| 02-01 |
Michelle
Yetman, Robert Yetman “The Effect of Nonprofits' Taxable
Activities on the Supply of Private Donations” January 2002.
|
|
| 2001
top |
| 01-14 |
Ramji
Balakrishnan, Bruce W. Johnson, K. Sivaramakrishnan (Texas
A&M University) “Fallen Angels: Market Response to Earnings
Disappointment following a Sustained Period of Meeting Expectations”
2001. |
| 01-13 |
Daniel
W. Collins, Paul Hribar (Cornell University), Michael
Cipriano (Roanoke College) “An Empirical Analysis of
the Tax Benefit from Employee Stock Options” 2001. |
| 01-12 |
Joyce
Berg, Forrest Nelson, Thomas Rietz “Accuracy and Forecast
Standard Error of Prediction Markets” November 2001. (See revised paper, 2003) |
| 01-11 |
Michelle
Yetman “Accounting-Based Value Metrics and The Informational
Efficiency of IPO Market Prices” November 2001. |
| 01-10 |
Douglas
V. DeJong, Andreas Blume (University of Pittsburgh),
Yong-Gwan
Kim (Sung Kyun Kwan University), Geoffrey B. Sprinkle
(Indiana University) “Evolution of Communication with Partial
Common Interest” October 2001. |
| 01-09 |
Douglas
V. DeJong, Andreas Blume (University of Pittsburgh),
George
Neumann, N.E. Savin “Learning and Communication in
Sender-Receiver Games: An Econometric Investigation” August
2001. |
| 01-08 |
Robert
Ramsay (University of Kentucky), Richard Tubbs
“Analysis of Diagnostic Tasks in Accounting Research”
July 2001. |
| 01-07 |
Robert
Yetman “Tax Motivated Expense Allocations by Not-for-Profit
Organizations” July 2001. |
| 01-06 |
Joyce
Berg, Robert Forsythe, Forrest Nelson and Thomas Rietz “Results
from a Dozen Years of Election Futures Markets Research” May
2001. |
| 01-05 |
Albert
Schepanski “The Coding of Outcomes in Taxpayer Reporting
Decisions” May 2001. |
| 01-04 |
Douglas
V. DeJong, Abe de Jong (Erasmus University Rotterdam), Gerard
Mertens (Nyenrode University), Charles Wasley
(University of Rochester) “Corporate Governance in the Netherlands:
the Impact of the Peters Committee” April 2001. |
| 01-03 |
Douglas
V. DeJong, Abe de Jong (Erasmus University Rotterdam), Gerard
Mertens (Nyenrode University), Charles Wasley
(University of Rochester) “Corporate Governance in the Netherlands:
Governance and Performance” March 2001. |
| 01-02 |
Douglas
V. DeJong, Abe de Jong (Erasmus University Rotterdam), Gerard
Mertens (Nyenrode University), Charles Wasley
(University of Rochester) “Shareholders Win?” February
2001. |
| 01-01 |
John
Phillips, Morton Pincus, Sonja Olhoft. "Earnings Management:
New Evidence Based on Firms' Tax Footnote Disclosures." |
| |
| 2000
top |
| 00-13 |
Daniel
W. Collins, Michael Cipriano (Roanoke College),
Lowrence
Revsine (Northwestern University) “SFAS No. 132 and
Disclosure Effectiveness: An Examination.” 2000. |
| 00-12 |
Bruce
W. Johnson, William C. Schwartz Jr. (University of Arizona)
“Evidence that Capital Markets Learn from Academic Research:
Earnings Surprises and the Persistence of Post-Announcement Drift”
December 2000. |
| 00-11 |
Bruce
W. Johnson, William C. Schwartz Jr. (University of Arizona)
“Are Investors Misled by “Pro Forma” Earnings?”
December 2000. |
| 00-10 |
Chul
W. Park (Hong Kong University of Science and Technology),
Morton Pincus "Market Reactions to Changes in Analyst Consensus
Recommendations Following Quarterly Earnings Announcements,"
October 2000. |
| 00-09 |
Chul
W. Park (Hong Kong University of Science and Technology),
Morton Pincus "A Reexamination of the Incremental Information
Content of Capital Expenditures," July 2000. Revised. |
| 00-08 |
Shivaram
Rajgopal (University of Wisconsin), Morton Pincus "The
Interaction of Accrual Management and Hedging: Evidence from Oil and
Gas Firms," December 2000. |
| 00-07 |
Daniel
W. Collins, Paul Hribar "Errors in Estimating Accruals:
Implications for Empirical Research," September 2000. Revised. |
| 00-06 |
Daniel
W. Collins, Paul Hribar "Errors in Estimating Accruals:
Implications for Empirical Research," July 2000. Replaced by
00-07. |
| 00-05 |
Robert
Ramsay (University of Kentucky), Richard Tubbs "Measurement
of Diagnostic Accuracy in Accounting Research," July 2000. |
| 00-04 |
Chul
W. Park (Hong Kong University of Science and Technology),
Morton Pincus "A Reexamination of the Incremental Information
Content of Capital Expenditures," May 2000. Replaced by 00-09.
|
| 00-03 |
Hollis
Ashbaugh (University of Wisconsin-Madison), Morton Pincus "Domestic
Accounting Standards, International Accounting Standards, and the
Predictability of Earnings," April 2000. |
| 00-02 |
Chul
W. Park (Hong Kong University of Science and Technology),
Morton
Pincus "Internal Versus External Equity Funding Sources and
Earnings Response Coefficients," March 2000. Revised. |
| 00-01 |
Shivaram
Rajgopal (University of Washington), Morton Pincus "The
Interaction of Accounting Policy Choice and Hedging: Evidence from
Oil and Gas Firms," February 2000. |
| |
| 1999
top |
| 99-07 |
Sonya Rego
“Multinational Income Shifting and the Endogenous
Relationship between Firm Profitability and Effective Tax Rates” 1999. |
| 99-06 |
Douglas V. Dejong, Andreas Blume (University of Pittsburgh),
Geoffrey
B. Sprinkle (Indiana University) “Effect of Message Space
Size on Learning and Outcomes in Sender-Receiver Games” December 1999. |
| 99-05 |
Joyce Berg, John Dickhaut (University of Minnesota),
Thomas Rietz
“On the Performance of the Lottery
Procedure for Controlling Risk” July 1999. |
| 99-04 |
Chul
W. Park (Hong Kong University of Science and Technology), Morton
Pincus "A Reexamination of the Incremental Information Content
of Capital Expenditures," October 1999. Replaced by 00-04. |
| 99-03 |
Daniel
W. Collins, Paul Hribar "Earnings-Based and Accrual-Based
Market Anomolies: One Effect or Two?" August 1999. |
| 99-02 |
Chul
W. Park (Hong Kong University of Science and Technology),
Morton
Pincus "Internal Versus External Equity Funding Sources and
Earnings Response Coefficients," April 1999. Replaced by 00-02. |
| 99-01 |
W.
Bruce Johnson, D. Shores (University of Washington Business School)
"Accounting Defects, Financial Statement Credibility, and Equity
Valuation," January 1999. |
