Anne Beyer

Stanford University - Graduate School of Business

Associate Professor of Accounting

655 Knight Way

Stanford, CA 94305-5015

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 3,945

SSRN RANKINGS

Top 3,945

in Total Papers Downloads

16,859

SSRN CITATIONS
Rank 2,266

SSRN RANKINGS

Top 2,266

in Total Papers Citations

610

CROSSREF CITATIONS

112

Scholarly Papers (15)

1.

The Financial Reporting Environment: Review of the Recent Literature

Number of pages: 150 Posted: 06 Oct 2009 Last Revised: 13 Aug 2010
Stanford University - Graduate School of Business, Vanderbilt University - Owen Graduate School of Management, Northwestern University - Kellogg School of Management and Northwestern University - Department of Accounting Information & Management
Downloads 5,107 (3,070)
Citation 476

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Financial Reporting, Information Environment, Disclosure, Analyst Forecasts

2.

Earnings Management and Earnings Quality: Theory and Evidence

The Accounting Review (Forthcoming)
Number of pages: 45 Posted: 31 Oct 2014 Last Revised: 18 Oct 2018
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 2,869 (7,985)
Citation 32

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Earnings Management, Dynamics, Structural Estimation

3.

Capital Structure, Cost of Capital, and Voluntary Disclosures

Accounting Review 2011, Vol. 86, No. 3
Number of pages: 48 Posted: 11 Sep 2010 Last Revised: 21 Apr 2012
Jeremy Bertomeu, Anne Beyer and Ronald A. Dye
Washington University in St. Louis - John M. Olin Business School, Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 1,825 (16,360)
Citation 14

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Capital Structure, Cost of Capital, Voluntary Disclosure

4.

From Casual to Causal Inference in Accounting Research: The Need for Theoretical Foundations

Foundations and Trends in Accounting, Forthcoming, Stanford University Graduate School of Business Research Paper No. 15-63
Number of pages: 51 Posted: 23 Nov 2015 Last Revised: 26 Jun 2016
Washington University in St. Louis - John M. Olin Business School, Stanford University - Graduate School of Business and The Wharton School, University of Pennsylvania
Downloads 1,534 (21,378)
Citation 17

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causality, economic theory, quasi-natural experiments, structural models

5.

Voluntary Disclosure, Manipulation and Real Effects

Journal of Accounting Research, Forthcoming, 2012
Number of pages: 42 Posted: 25 Jul 2010 Last Revised: 11 Apr 2012
Anne Beyer and Ilan Guttman
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads 958 (42,366)
Citation 1

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Voluntary disclosure, earnings management, investment decisions, cost of capital

6.

Does the Composition of a Company's Shareholder Base Really Matter?

Rock Center for Corporate Governance at Stanford University Closer Look Series: Topics, Issues and Controversies in Corporate Governance and Leadership No. CGRP-42
Number of pages: 7 Posted: 02 Aug 2014 Last Revised: 07 Aug 2014
Anne Beyer, David F. Larcker and Brian Tayan
Stanford University - Graduate School of Business, Stanford Graduate School of Business and Stanford University - Graduate School of Business
Downloads 665 (69,179)
Citation 2

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shareholder base, shareholder investment horizon, managing the shareholder base, shareholder influence, shareholder composition, corporate governance, long-term or short-term shareholders

7.

Capital Market Prices, Management Forecasts, and Earnings Management

Accounting Review, Vol. 84, No. 6, 2009
Number of pages: 45 Posted: 02 Jun 2008 Last Revised: 13 Aug 2010
Anne Beyer
Stanford University - Graduate School of Business
Downloads 592 (80,008)
Citation 8

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Management earnings forecasts, earnings management, capital market prices

8.

The Effect of Trading Volume on Analysts' Forecast Bias

Accounting Review, Vol. 86, No. 2, March 2011
Number of pages: 43 Posted: 28 Jun 2007 Last Revised: 23 Oct 2010
Anne Beyer and Ilan Guttman
Stanford University - Graduate School of Business and Leonard N. Stern School of Business, New York University
Downloads 579 (82,224)
Citation 4

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Analysts' forecasts, forecast bias, trading volume, trading commission

9.

Reputation Management and the Disclosure of Earnings Forecasts

Review of Accounting Studies, Forthcoming
Number of pages: 35 Posted: 15 Apr 2012
Anne Beyer and Ronald A. Dye
Stanford University - Graduate School of Business and Northwestern University - Department of Accounting Information & Management
Downloads 469 (106,595)
Citation 22

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Reputation, Forecasts, Voluntary Disclosure, Valuation

10.

Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts

Number of pages: 51 Posted: 26 Mar 2012 Last Revised: 03 May 2012
Anne Beyer
Stanford University - Graduate School of Business
Downloads 462 (108,516)
Citation 20

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Financial reporting, Cost of capital, Debt contracts, Conservatism

11.

Optimal Contracts with Performance Manipulation

Journal of Accounting Research, Forthcoming, Rock Center for Corporate Governance at Stanford University Working Paper No. 152
Number of pages: 41 Posted: 17 Apr 2012 Last Revised: 18 Jun 2014
Anne Beyer, Ilan Guttman and Ivan Marinovic
Stanford University - Graduate School of Business, Leonard N. Stern School of Business, New York University and Graduate School of Business, Stanford University
Downloads 458 (109,703)
Citation 7

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Compensation, Governance, Moral Hazard, Earnings Management

12.

Conservatism and Aggregation: The Effect on Cost of Equity Capital and the Efficiency of Debt Contracts

Rock Center for Corporate Governance at Stanford University Working Paper No. 120
Number of pages: 53 Posted: 12 Jul 2012 Last Revised: 05 Jun 2014
Anne Beyer
Stanford University - Graduate School of Business
Downloads 442 (114,300)
Citation 8

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Financial reporting, Cost of capital, Debt contracts, Conservatism

13.

Financial Analysts' Forecast Revisions and Managers' Reporting Behavior

Journal of Accounting & Economics (JAE), Vol. 46, No. 2-3, December 2008
Number of pages: 34 Posted: 02 Jun 2008 Last Revised: 16 Apr 2012
Anne Beyer
Stanford University - Graduate School of Business
Downloads 427 (119,055)
Citation 8

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Financial analysts, analyst forecasts, earnings forecasts, earnings management, valuation

14.

Learning about Risk-Factor Exposures from Earnings: Implications for Asset Pricing and Manipulation

Journal of Accounting & Economics (JAE), Forthcoming, Stanford University Graduate School of Business Research Paper
Number of pages: 50 Posted: 09 Mar 2021 Last Revised: 29 Mar 2021
Anne Beyer and Kevin Smith
Stanford University - Graduate School of Business and Stanford University Graduate School of Business
Downloads 308 (170,657)
Citation 4

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Earnings betas, aggregate earnings, post-earnings announcement drift, earnings manipulation, return autocorrelation

15.

Effects of Multiple Clients on the Reliability of Audit Reports

Journal of Accounting Research, Vol. 44, No. 1, pp. 26-51, March 2006
Number of pages: 34 Posted: 31 Oct 2007 Last Revised: 12 Aug 2010
Anne Beyer and SRI S. SRIDHAR
Stanford University - Graduate School of Business and Northwestern University - Kellogg School of Management
Downloads 164 (310,043)
Citation 6

Abstract:

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auditing, auditor, audit clients