John L. Campbell

University of Georgia - J.M. Tull School of Accounting

Athens , GA 30602

United States

  • University of Georgia - J.M. Tull School of Accounting

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    • Fax: 706.542.3630
SCHOLARLY PAPERS

43

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37

Scholarly Papers (43)

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1.

The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings

Review of Accounting Studies, Vol. 19, No. 1, pp. 396-455.
Number of pages: 61 Posted: 20 Oct 2010 Last Revised: 10 Aug 2014
John L. Campbell, Hsinchun Chen, Dan S. Dhaliwal, Hsin-min Lu and Logan B. Steele
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona - Department of Accounting (deceased), National Taiwan University and Oregon State University
Downloads 2,255 (13,238)
Citation 198

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Disclosure, cost of capital, risk disclosures, qualitative disclosures, textual analysis

2.

The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper, Contemporary Accounting Research, Forthcoming
Number of pages: 62 Posted: 01 Aug 2009 Last Revised: 20 Sep 2013
John L. Campbell
University of Georgia - J.M. Tull School of Accounting
Downloads 1,638 (21,811)
Citation 52

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Fair value, disclosure, market valuation, cash flow hedges, industry concentration, other comprehensive income

3.

U.S. Multinationals’ Foreign Cash Holdings: An Empirical Estimate and the Impact of the Tax Cuts and Jobs Act of 2017 on the Value of Foreign Cash

Number of pages: 62 Posted: 13 Jun 2013 Last Revised: 01 May 2023
John L. Campbell, Dan S. Dhaliwal, Linda K. Krull and Casey M. Schwab
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased), University of Oregon and University of North Texas
Downloads 1,132 (37,505)
Citation 6

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Value of Cash; Foreign Cash; Agency Costs; Multinational Corporations; Corporate Governance

4.

Are Ex-Ante CEO Severance Pay Contracts Consistent with Efficient Contracting?

Journal of Financial and Quantitative Analysis (JFQA), Vol. 51, No. 3, 2016
Number of pages: 52 Posted: 28 Feb 2011 Last Revised: 05 Aug 2016
Brian D. Cadman, John L. Campbell and Sandy Klasa
University of Utah - David Eccles School of Business, University of Georgia - J.M. Tull School of Accounting and University of Arizona - Department of Finance
Downloads 864 (54,920)
Citation 11

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CEO Turnover, CEO Compensation, Efficient Contracting

5.

Employee Quality and Financial Reporting Outcomes

Journal of Accounting & Economics 64 (1), 123-149.
Number of pages: 63 Posted: 23 Jul 2015 Last Revised: 02 Jul 2017
Andrew C. Call, John L. Campbell, Dan S. Dhaliwal and James Moon
Arizona State University (ASU) - School of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Georgia Institute of Technology - Scheller College of Business
Downloads 769 (64,238)
Citation 8

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6.

The Effect of Mandatory Disclosure on Market Inefficiencies: Evidence from FASB Statement No. 161

The Accounting Review, (doi.org/10.2308/TAR-2018-0418) Forthcoming, Columbia Business School Research Paper No. 17-94, 29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 51 Posted: 15 Sep 2017 Last Revised: 13 Apr 2021
John L. Campbell, Urooj Khan and Spencer Pierce
University of Georgia - J.M. Tull School of Accounting, University of Texas at Austin - McCombs School of Business and Florida State University - College of Business
Downloads 759 (65,374)
Citation 3

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Derivatives; Mandatory Disclosure; Market Inefficiency; Effectiveness of Regulation

7.

Number of Numbers: Does Quantitative Textual Disclosure Reduce Information Risk?

Downloads 722 (70,106)

Number of Numbers: Does Quantitative Textual Disclosure Reduce Information Risk?

Number of pages: 57 Posted: 02 Feb 2021 Last Revised: 27 Mar 2024
John L. Campbell, Xin Zheng and Dexin Zhou
University of Georgia - J.M. Tull School of Accounting, University of British Columbia and City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance
Downloads 686 (73,848)

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Textual Analysis, Quantitative Disclosure, Numerical Information, Earnings Conference Calls, Voluntary Disclosure

Number of Numbers: Does Quantitative Textual Disclosure Reduce Information Risk?

Number of pages: 56 Posted: 25 May 2024
Dexin Zhou, Xin Zheng and John L. Campbell
City University of New York, Baruch College - Zicklin School of Business - Department of Economics and Finance, University of British Columbia and University of Georgia - J.M. Tull School of Accounting
Downloads 36 (861,840)

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Textual analysis, Quantitative Disclosure, Numerical Information, Earnings Conference Calls, Voluntary Disclosure

8.

Earnings Comparability, Accounting Similarities, and Stock Returns: Evidence from Peer Firms’ Earnings Restatements

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 46 Posted: 02 Dec 2011 Last Revised: 11 Apr 2017
John L. Campbell and P. Eric Yeung
University of Georgia - J.M. Tull School of Accounting and Cornell University - Samuel Curtis Johnson Graduate School of Management
Downloads 713 (70,894)
Citation 9

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9.

A Review of Derivatives Research in Accounting and Suggestions for Future Work

Journal of Accounting Literature, Forthcoming
Number of pages: 49 Posted: 14 Feb 2019
John L. Campbell, Landon M. Mauler and Spencer Pierce
University of Georgia - J.M. Tull School of Accounting, Florida State University - Department of Accounting and Florida State University - College of Business
Downloads 666 (77,456)
Citation 10

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Derivatives; Hedging; Hedge Accounting; Risk Management

10.

Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

Downloads 627 (83,388)
Citation 17

Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

Number of pages: 57 Posted: 21 Sep 2009 Last Revised: 22 Aug 2011
John L. Campbell, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Oklahoma State University
Downloads 627 (82,315)
Citation 17

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financing constraints, investment, cost of capital, defined benefit pension plans

Financing Constraints and the Cost of Capital: Evidence from the Funding of Corporate Pension Plans

Review of Financial Studies, Vol. 25, No. 3, pp. 868-912
Posted: 22 Aug 2011 Last Revised: 04 Mar 2012
John L. Campbell, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Oklahoma State University

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financing constraints, investment, cost of capital, defined benefit pension plans

11.

Equity Valuation Effects of the Pension Protection Act of 2006

Contemporary Accounting Research, Vol. 27, No. 2, Summer 2010
Number of pages: 86 Posted: 22 Apr 2008 Last Revised: 12 Jul 2010
John L. Campbell, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Accounting (deceased) and Oklahoma State University
Downloads 595 (89,097)
Citation 5

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Pension liabilities, defined benefit plans, pension accounting, Pension Protection Act of 2006

12.

CEO Severance Pay and Corporate Tax Planning

Journal of the American Taxation Association, Forthcoming
Number of pages: 46 Posted: 30 Jun 2016 Last Revised: 13 Aug 2019
John L. Campbell, Jenny Guan, Oliver Zhen Li and Zhen Zheng
University of Georgia - J.M. Tull School of Accounting, Monash University, National University of Singapore (NUS) and Xiamen University
Downloads 586 (90,859)
Citation 4

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Corporate Tax Avoidance; CEO Severance Pay; Risk-Taking Incentives

13.

Tax-Related Mandatory Risk Factor Disclosures, Future Profitability, and Stock Returns

Review of Accounting Studies, Forthcoming
Number of pages: 57 Posted: 13 Sep 2016 Last Revised: 24 Sep 2018
John L. Campbell, Mark Cecchini, Anna Cianci, Anne Ehinger and Edward M. Werner
University of Georgia - J.M. Tull School of Accounting, University of South Carolina, Wake Forest University, Florida State University and Rutgers, The State University of New Jersey
Downloads 581 (91,833)
Citation 7

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14.

Skin in the Game: Personal Stock Holdings and Investors’ Response to Stock Analysis on Social Media

Review of Accounting Studies, Forthcoming
Number of pages: 59 Posted: 13 Sep 2016 Last Revised: 13 Jun 2019
John L. Campbell, Matthew D. DeAngelis and James Moon
University of Georgia - J.M. Tull School of Accounting, Georgia State University and Georgia Institute of Technology - Scheller College of Business
Downloads 575 (93,027)
Citation 36

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15.

The Implications of Firms’ Derivative Usage on the Frequency and Usefulness of Management Earnings Forecasts

Singapore Management University School of Accountancy Research Paper No. 2021-127, Contemporary Accounting Research, Forthcoming
Number of pages: 53 Posted: 21 Apr 2020 Last Revised: 26 Jun 2023
John L. Campbell, Sean Cao, Hye Sun Chang and Raluca Chiorean
University of Georgia - J.M. Tull School of Accounting, University of Maryland - Robert H. Smith School of Business, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 574 (93,234)
Citation 1

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risk management, derivatives, management forecasts, analyst forecasts

16.

Do Financial Analysts Compel Firms to Make Accounting Decisions? Evidence from Goodwill Impairments

Review of Accounting Studies, Forthcoming
Number of pages: 49 Posted: 07 Sep 2015 Last Revised: 12 Aug 2019
Douglas Ayres, John L. Campbell, James Chyz and Jonathan E. Shipman
Ball State University - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Knoxville - Department of Accounting and Business Law and University of Arkansas
Downloads 563 (95,534)
Citation 48

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Financial analysts; Goodwill impairment; Accounting choice; Disclosure costs

17.

Everyone Has an Opinion: The Informativeness of Social Media's Response to Management Guidance

Number of pages: 49 Posted: 30 Nov 2020 Last Revised: 10 Jan 2023
John L. Campbell, Jenna D'Adduzio and James Moon
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business and Georgia Institute of Technology - Scheller College of Business
Downloads 549 (98,878)
Citation 1

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Management Guidance, Social Media, StockTwits, Analyst Forecasts

18.

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Downloads 544 (100,017)

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Contemporary Accounting Research, Forthcoming
Number of pages: 48 Posted: 01 Jul 2016 Last Revised: 12 Jan 2021
John L. Campbell, Brady J. Twedt and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, Texas A&M University - Department of Accounting and University of Georgia - C. Herman and Mary Virginia Terry College of Business
Downloads 544 (98,835)
Citation 16

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Regulation Fair Disclosure (Reg FD), Regulation Effectiveness, 8-Ks

Trading Prior to the Disclosure of Material Information: Evidence from Regulation Fair Disclosure Form 8-Ks

Contemporary Accounting Research, Forthcoming
Posted: 01 Jul 2020
John L. Campbell, Brady J. Twedt and Benjamin C. Whipple
University of Georgia - J.M. Tull School of Accounting, Texas A&M University - Department of Accounting and University of Georgia - C. Herman and Mary Virginia Terry College of Business

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Regulation, Regulation Fair Disclosure, Reg FD, Trading Patterns

19.

Do Sophisticated Investors Use the Information Provided by the Fair Value of Cash Flow Hedges?

Review of Accounting Studies, Forthcoming
Number of pages: 61 Posted: 03 Mar 2012 Last Revised: 08 Feb 2015
John L. Campbell, Jimmy Downes and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Nebraska at Lincoln and Oklahoma State University
Downloads 453 (124,361)
Citation 4

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Derivatives, Hedge accounting, Mispricing, Other comprehensive income

20.

Did the 2003 Tax Act Increase Capital Investments by Corporations?

Journal of American Taxation Association, Vol. 35, No. 2, October 2013: 33-63
Number of pages: 44 Posted: 05 Jan 2010 Last Revised: 29 Oct 2013
John L. Campbell, James Chyz, Dan S. Dhaliwal and William C. Schwartz
University of Georgia - J.M. Tull School of Accounting, University of Tennessee, Knoxville - Department of Accounting and Business Law, University of Arizona - Department of Accounting (deceased) and Oklahoma State University
Downloads 451 (125,002)
Citation 5

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investment, cost of capital, institutional ownership, shareholder taxes

21.

Information Asymmetry in Spinoffs: The Role of Incremental Disclosure

Number of pages: 55 Posted: 13 Aug 2018 Last Revised: 16 Apr 2020
John L. Campbell, Michael Ettredge, Feng Guo and Zac Wiebe
University of Georgia - J.M. Tull School of Accounting, University of Kansas - Accounting and Information Systems Area, Iowa State University - Department of Accounting and Finance and University of Arkansas - Sam M. Walton College of Business
Downloads 444 (127,346)

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spinoff, spin-off, information asymmetry, disclosure

22.

The Association Between Stock Liquidity and Audit Pricing

AUDITING: A Journal of Practice & Theory, Forthcoming
Number of pages: 46 Posted: 05 Sep 2018 Last Revised: 01 Sep 2022
John L. Campbell, Jonathan Duchac, Wei Shi and Derrald Stice
University of Georgia - J.M. Tull School of Accounting, Wake Forest University - Schools of Business, Deakin University and The University of Hong Kong - School of Business
Downloads 434 (131,188)

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Stock Liquidity, Investor Disagreement, Internal Governance, Audit Risk

23.

The association between current earnings surprises and the ex-post bias of concurrently issued management forecasts

Baginski, S.P., Campbell, J.L., Ryu, P.W. et al. The association between current earnings surprises and the ex post bias of concurrently issued management forecasts. Rev Account Stud (2022). https://doi.org/10.1007/s11142-022-09683-3
Number of pages: 63 Posted: 18 Jul 2019 Last Revised: 28 Jul 2022
Stephen P. Baginski, John L. Campbell, Patrick W. Ryu and James Warren
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, The University of Manchester - Alliance Manchester Business School and Texas A&M University - Mays Business School
Downloads 404 (142,109)
Citation 5

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Strategic disclosure, voluntary disclosure, management forecasts, earnings announcements

24.

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn from It

Downloads 396 (145,396)
Citation 7

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn from It

Contemporary Accounting Research, Forthcoming, Gabelli School of Business, Fordham University Research Paper No. 2897504
Number of pages: 49 Posted: 13 Jan 2017 Last Revised: 30 Aug 2019
John L. Campbell, Hye Seung (Grace) Lee, Hsin-min Lu and Logan B. Steele
University of Georgia - J.M. Tull School of Accounting, Fordham University - Gabelli School of Business, National Taiwan University and Oregon State University
Downloads 396 (144,067)
Citation 7

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Disclosure tone; tone variability; firm risk; cost of capital; textual analysis; voluntary disclosure

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn From It

Contemporary Accounting Research, Forthcoming
Posted: 03 Sep 2019
John L. Campbell, Hye Seung (Grace) Lee, Hsin-min Lu and Logan B. Steele
University of Georgia - J.M. Tull School of Accounting, Fordham University - Gabelli School of Business, National Taiwan University and Oregon State University

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Disclosure tone, qualitative disclosure, tone volatility, information risk, firm risk

25.

Evidence on the Usefulness of Banks' Return on Tangible Common Equity Measures

Number of pages: 68 Posted: 23 Sep 2022 Last Revised: 22 Jun 2024
John L. Campbell, Joe López-Vilaró, Catherine Shakespeare and Zac Wiebe
University of Georgia - J.M. Tull School of Accounting, University of Arkansas, University of Michigan - Stephen M. Ross School of Business and University of Arkansas - Sam M. Walton College of Business
Downloads 384 (150,866)

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disclosure, non-gaap, banking, capital adequacy, regulation

26.

ESG Disclosures in Private Equity Fund Filings and Fundraising Outcomes

Number of pages: 61 Posted: 09 Sep 2023 Last Revised: 03 Apr 2024
John L. Campbell, Owen Davidson, Paul Mason and Steven Utke
University of Georgia - J.M. Tull School of Accounting, Baylor University - Hankamer School of Business, Baylor University and University of Connecticut - Department of Accounting
Downloads 358 (163,148)
Citation 2

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Private Equity, Buyout Funds, Venture Capital, ESG, Disclosure, Environmental, Social, Governance, Fundraising

27.

The Capital Market Consequences Associated With Classifying Unrealized Gains and Losses on Available-for-Sale (AFS) Equity Securities in GAAP Net Income

Number of pages: 56 Posted: 16 Feb 2022 Last Revised: 24 Jan 2023
John L. Campbell, James M. Carson, Evan Eastman and Dan Yang
University of Georgia - J.M. Tull School of Accounting, University of Georgia, Florida State University and Troy University
Downloads 330 (177,555)

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Regulation; Other Comprehensive Income; Information Content; Market-based perceptions of firm risk

28.

Evidence on the Decision Usefulness of Fair Values in Business Combinations

Number of pages: 54 Posted: 28 Apr 2020 Last Revised: 10 Aug 2023
James Justin Blann, John L. Campbell, Jonathan E. Shipman and Zac Wiebe
Georgia Institute of Technology - Scheller College of Business, University of Georgia - J.M. Tull School of Accounting, University of Arkansas and University of Arkansas - Sam M. Walton College of Business
Downloads 323 (182,301)
Citation 2

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Fair Value; Mergers and Acquisitions; Business Combinations; Cash Flows; SFAS 141; Intangible Assets

29.

Expectations Matter: When (not) to Use Machine Learning Earnings Forecasts

Number of pages: 53 Posted: 10 Jul 2023 Last Revised: 16 May 2024
John L. Campbell, Harrison Ham, Zhongjin Lu and Katherine Wood
University of Georgia - J.M. Tull School of Accounting, University of Georgia - C. Herman and Mary Virginia Terry College of Business, University of Georgia - C. Herman and Mary Virginia Terry College of Business and Bentley University - Department of Finance
Downloads 293 (204,205)

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Machine Learning, Analysts' Forecasts, Earnings Forecasts

30.

The Role of Executive Risk-Taking Incentives in Voluntary Disclosure Accuracy

Journal of Financial Reporting, forthcoming
Number of pages: 49 Posted: 28 Nov 2018 Last Revised: 30 Aug 2021
Stephen P. Baginski, John L. Campbell, James Moon and James Warren
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, Georgia Institute of Technology - Scheller College of Business and Texas A&M University - Mays Business School
Downloads 268 (220,592)
Citation 4

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Management Forecast Accuracy, Compensation Incentives, Truthful Disclosure, Voluntary Disclosure

31.

Do I Have Your Loyalty?: The Proportion of Named Executive Officers Hired by the CEO, Firm Risk, and Auditors' Fee Premiums

Number of pages: 52 Posted: 14 Jan 2022 Last Revised: 12 Sep 2023
John L. Campbell, Weizhu Hou, Bo Zhang and Xindong (Kevin) ZHU
University of Georgia - J.M. Tull School of Accounting, Renmin University of China - School of Business, School of Business, Renmin University of China and City University of Hong Kong (CityU) - Department of Accountancy
Downloads 242 (245,016)
Citation 1

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Top management team (TMT) co-option; Operating risk; Litigation risk; Audit pricing

32.

CEO Internal Experience and Voluntary Disclosure Quality: Evidence from Management Forecasts

Journal of Business, Finance, and Accounting, forthcoming
Number of pages: 59 Posted: 30 Nov 2017 Last Revised: 25 Nov 2018
Paul Brockman, John L. Campbell, Hye Seung (Grace) Lee and Jesus M. Salas
Lehigh University - College of Business, University of Georgia - J.M. Tull School of Accounting, Fordham University - Gabelli School of Business and Lehigh University - Department of Finance and Law
Downloads 237 (248,968)
Citation 4

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Voluntary Disclosure, CEO Turnover, CEO Inside Experience, Management Forecasts, Financial Reporting Quality

33.

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

Downloads 236 (251,023)

Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

29th Annual Conference on Financial Economics & Accounting 2018, Contemporary Accounting Research, Forthcoming
Number of pages: 60 Posted: 01 Aug 2018 Last Revised: 18 Mar 2021
John L. Campbell, Nathan C. Goldman and Bin Li
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and Vanderbilt University - Owen Graduate School of Management
Downloads 236 (249,913)
Citation 12

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Do Financing Constraints Lead to Incremental Tax Planning? Evidence from the Pension Protection Act of 2006

Contemporary Accounting Research, Forthcoming
Posted: 28 Mar 2021
John L. Campbell, Nathan C. Goldman and Bin Li
University of Georgia - J.M. Tull School of Accounting, North Carolina State University - Department of Accounting and Vanderbilt University - Owen Graduate School of Management

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financing constraints, tax planning, Pension Protection Act of 2006, off-balance sheet financing, investment

34.

Time-Series Variation in the Efficacy of Executive Risk-Taking Incentives: The Role of Uncertainty

Forthcoming at The Accounting Review
Number of pages: 53 Posted: 01 Dec 2020 Last Revised: 12 Sep 2023
Brian D. Cadman, John L. Campbell and Ryan G. Johnson
University of Utah - David Eccles School of Business, University of Georgia - J.M. Tull School of Accounting and Indiana University - Kelley School of Business - Department of Accounting
Downloads 224 (265,026)
Citation 1

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executive compensation, market uncertainty, corporate governance, executive risk-taking incentives

35.

The Amount and Quality of R&D Capitalization under International Financial Reporting Standards (IFRS)

Number of pages: 51 Posted: 13 Dec 2023
John L. Campbell, Huixia Chen, Jenny Guan and Kangtao Ye
University of Georgia - J.M. Tull School of Accounting, Renmin University of China, Monash University and Renmin University of China - School of Business
Downloads 205 (285,427)

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R&D accounting; Disclosure regulation; R&D labor costs; Innovation

36.

Do Fair Value Adjustments Excluded From Net Income Convey New Information That Is Complementary to GAAP Earnings?

Number of pages: 59 Posted: 12 Jul 2021 Last Revised: 06 Feb 2024
John L. Campbell, Owen Davidson and Catherine Shakespeare
University of Georgia - J.M. Tull School of Accounting, Baylor University - Hankamer School of Business and University of Michigan - Stephen M. Ross School of Business
Downloads 190 (305,799)
Citation 2

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Fair Value; Disclosure; Regulation; Information Content; Signal Complementarity

37.

Investor Perceptions of Government Deregulation: Evidence from Section 404 of the Sarbanes-Oxley Act

Accounting Horizons, forthcoming.
Number of pages: 50 Posted: 21 Sep 2017 Last Revised: 01 Feb 2022
Benjamin W. Hoffman, John L. Campbell and Jason L. Smith
Cleveland State University, University of Georgia - J.M. Tull School of Accounting and University of Nevada, Las Vegas
Downloads 146 (383,362)

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regulation; internal control effectiveness; financial reporting quality; audit quality

38.

Financial Constraints and Tax Planning: International Evidence

Number of pages: 54 Posted: 20 Dec 2023
John L. Campbell, Mark E. Evans, Wei Shi and Kerui Zhai
University of Georgia - J.M. Tull School of Accounting, Wake Forest University, Deakin University and Deakin University - Department of Accounting
Downloads 108 (482,519)

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Financial constraints; Tax Planning; International; Government Debt

39.

Do the SEC's disclosure rules affect shareholder value?

Number of pages: 69 Posted: 20 Dec 2023
John L. Campbell, Mukesh Garg and Patrick W. Ryu
University of Georgia - J.M. Tull School of Accounting, Monash University and The University of Manchester - Alliance Manchester Business School
Downloads 93 (534,335)

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40.

The Determinants and Informativeness of Non-GAAP Revenue Disclosures

The Accounting Review, Vol. 97, pp. 23-48, 2022 https://doi.org/10.2308/TAR-2020-0466
Posted: 10 Apr 2020 Last Revised: 03 May 2024
John L. Campbell, Kurt H. Gee and Zac Wiebe
University of Georgia - J.M. Tull School of Accounting, The Ohio State University and University of Arkansas - Sam M. Walton College of Business
Downloads 0 (1,211,180)
Citation 1

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Non-GAAP financial measures; revenue; voluntary disclosure; predictive value; confirmatory value; standard setting; SEC scrutiny

41.

Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Downloads 0 (1,211,180)

Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Contemporary Accounting Research, Vol. 38, No. 3, Fall 2021, Available at: https://doi.org/10.1111/1911-3846.12656
Posted: 13 Jan 2017 Last Revised: 08 Sep 2021
John L. Campbell, Jenna D'Adduzio, Jimmy Downes and Steven Utke
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business, University of Nebraska at Lincoln and University of Connecticut - Department of Accounting

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Financial statement analysis; Ratio analysis; Derivatives and hedging; Cash flow hedges; Cost of capital

Do Debt Investors Adjust Financial Statement Ratios when Financial Statements Fail to Reflect Economic Substance? Evidence from Cash Flow Hedges

Contemporary Accounting Research, Vol. 38, No. 3, Fall 2021, Available at: https://doi.org/10.1111/1911-3846.12656
Posted: 12 Jan 2021 Last Revised: 08 Sep 2021
John L. Campbell, Jenna D'Adduzio, Jimmy Downes and Steven Utke
University of Georgia - J.M. Tull School of Accounting, University of British Columbia - Sauder School of Business, University of Nebraska at Lincoln and University of Connecticut - Department of Accounting

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financial statement analysis, ratio analysis, accounting distortions, derivatives and hedging, cost of capital

42.

Do Career Concerns Affect the Delay of Bad News Disclosure?

The Accounting Review, Forthcoming
Posted: 14 Dec 2014 Last Revised: 27 Jun 2017
Stephen P. Baginski, John L. Campbell, Lisa A. Hinson and David S. Koo
University of Georgia - J.M. Tull School of Accounting, University of Georgia - J.M. Tull School of Accounting, University of Florida - Warrington College of Business Administration and George Mason University

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43.

Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002

Campbell, J.L., J. Hansen, C.A. Simon, and J.L. Smith. “Audit Committee Stock Options and Financial Reporting Quality after the Sarbanes-Oxley Act of 2002” Auditing: A Journal of Practice and Theory 34 (2): 91-120.
Posted: 03 Oct 2011 Last Revised: 20 May 2015
John L. Campbell, James C. Hansen, Chad Simon and Jason L. Smith
University of Georgia - J.M. Tull School of Accounting, Weber State University Goddard School of Business and Economics, Utah State University - School of Accountancy and University of Nevada, Las Vegas

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audit committee quality, financial reporting quality, independence, financial reporting oversight